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3) Rieb Incorporated has provided the following data for the month of September. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Process $ 3,680 9,840 6,160 $19,680 Finished Cost of Total Goods Goods Sold $ 8,760 $ 47,280 $ 59,720 24,090 130,020 163,950 10,780 60,060 77,000 $43,630 $237,360 $300,670 Manufacturing overhead for the month was overapplied by $7,000. The company allocates any underapplied or overapplied 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