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XCO GmbH had only one job in process on March 1. The job had been charged with $1,000 of direct materials, $3,302 of direct labor and $5,382 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.60 per labor-hour. During March, the following information on XCO's activities was recorded:

Raw Materials:
Beginning Balance	$7,000
Purchased	$63,800
Used in Production	$66,300
Labor:
Direct labor-hours worked during March	1,260
Direct labor cost incurred	$17,400
Other information:
Actual Manufacturing overhead incurred:	$31,168
Work-in-Process Inventory, March 31:	$13,500

Work-in-Process inventory on March 31 contains $2,921 of direct labor cost.

The entry to dispose of the underapplied or overapplied manufacturing overhead for March would include aAnswerCreditDebitof ________ to the account Manufacturing Overhead.