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 $ 3,830 9,990 6,760 $ 20,580 View transaction list Finished Goods Journal entry worksheet $ 8,910 24,240 11,830 $ 44,980 Cost of Goods Sold $ 47,430 130,170 65,910 $ 243,510 $ 309,070 Manufacturing overhead for the month was overapplied by $7,750. 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.) Total $ 60,170 164,400 84,500 Record the journal entry to allocate the underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold.