Ch. 3-INM Technology, Inc. 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 manufacturing overhead applied during the month in those accounts. INM Technology, Inc.'s manufacturing overhead for the month was underapplied. The journal entry to record the allocation of the underapplied manufacturing overhead for April would be: Cost of Goods Sold XXX Manufacturing Overhead XXX Work in Process XXX Manufacturing Overhead XXX Work in Process XXX Finished Goods XXX Cost of Goods Sold XXX Manufacturing Overhead XXX Manufacturing Overhead XXX Work in Process XXX Finished Goods XXX Cost of Goods Sold XXX