Ruby Inc. has provided the following data for the month of September, 2017. There were no beginning inventories; consequently, the direct materials, direct labor and manufacturing overhead applied listed below are all for the current month. Work inFinished Process Cost of Goods Sold Goods Total Direct materials Direct labor Manufacturing overhead applied Total $ 3,680 8,760 47,280 59,720 163,950 77,000 19,680$ 43,630 $ 237,360 300,670 9,840 6,160 24,090 10,780 130,020 60,060 Manufacturing overhead for the month was overapplied by $7,000. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overheacd applied during the month in those accounts. Required: Prepare the journal entry that would record the allocation of underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold. SHOW YOUR WORK