Yiok GmbH had only one job in process on April 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 $22.70 per labor-hour. During April, the following information on Yiok's activities was recorded: Raw Materials: Beginning Balance Purchased Used in Production $8,400 $69,300 $65,900 Labor: Direct labor-hours worked during April 1,420 Direct labor cost incurred $16,400 Other information: Actual Manufacturing overhead incurred: $29,867 Work-in-Process Inventory, April 30: $12,700 Work-in-Process inventory on April 30 contains $2,921 of direct labor cost. The entry to dispose of the underapplied or overapplied manufacturing overhead for April would include a Debit to the account Manufacturing Overhead