5 pts Question 3 U 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 S 7,670 8,810 Direct materials Direct labor Manufacturing overhead applied..... Total Finished Goods $19,200 24,000 15.600 558,000 Costor Goods Sold S35,280 44,100 7.ONO S107,460 Total $ 63,050 76,910 524,700 S190,00 Manufacturing overhead for the month was overapplied by $3,000 The company allocates any underapplied or overapplied manufacturing overhead to cost of s sold at the end of the month Required: Provide the journal entry that would record the allocation of underapplied or overapplied manufacturing overhead