Sirmans Inc. has provided the following data for the month of August. There were no beginning inventories: consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was underapplied by $4,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for August would include the following: debit to Work in Process of $11,650 debit to Work in Process of $400 credit to Work in Process of $11,650 credit to Work in Process of $400