LCCC 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					Finished Goods						Cost of Goods Sold										Total
Direct materials	$	7,570					$	19,200						$	35,280						$		62,050
Direct labor		8,810						24,000							44,100								76,910
Manufacturing overhead applied		8,320						15,600							28,080								52,000
Total	$	24,700					$	58,800						$	107,460						$		190,960

Manufacturing overhead for the month was overapplied by $3,000.

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.