17) 17) Kubinski Inc. has provided the following data for the month of September. There...

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17) 17) Kubinski 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 $10,350 3,020 4,800 $18.170 Direct materials.. Direct labor. Manufacturing overhead applied.... Total..... Finished Goods $17.640 9,450 6.000 $33.090 Cost of Goods Sold $ 84,560 45,300 29.200 S159.060 . Total $112,550 57,770 40,000 S210.320 Manufacturing overhead for the month was overapplied by $2,000. The Corporation 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. The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for September would include the following: A) debit to Finished Goods of $300 B) credit to Finished Goods of $300 C) credit to Finished Goods of $33,090 D) debit to Finished Goods of $33,090

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