Rieb Inc. 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.

	Work In Process			Finished Goods			Cost of Goods Sold			Total
Direct materials	$	3,720		$	8,800		$	47,320		$	59,840
Direct labor		9,880			24,130			130,060			164,070
Manufacturing overhead applied		6,320			11,060			61,620			79,000
Total	$	19,920		$	43,990		$	239,000		$	302,910

Manufacturing overhead for the month was overapplied by $7,200.

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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)