Straley Inc. has provided the following data for the month of February. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

	Work in Process		Finished Goods		Cost of Goods Sold		Total
Direct materials	$	7,540	$	19,800	$	35,230	$	62,570
Direct labor		8,870		24,500		44,200		77,570
Manufacturing overhead		11,020		21,460		25,520		58,000
Total	$	27,430	$	65,760	$	104,950	$	198,140

Manufacturing overhead for the month was overapplied by $3,000.

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.

Required:

Provide the journal entry that would record the allocation of underapplied or overapplied among work in process, finished goods, and cost of goods sold. (Omit the "$" sign in your response.)

General Journal	Debit	Credit
(Click to select) Direct labor Manufacturing overhead Indirect labor Work in process Indirect materials Finished goods Direct materials Cost of goods sold
(Click to select) Direct materials Work in process Direct labor Cost of goods sold Manufacturing overhead Indirect labor Indirect materials Finished goods
(Click to select) Cost of goods sold Indirect materials Direct materials Finished goods Work in process Manufacturing overhead Indirect labor Direct labor
(Click to select) Indirect materials Manufacturing overhead Indirect labor Direct labor Work in process Direct materials Finished goods Cost of goods sold