Andaman Inc, has provided the following data for the month of November. There were no beginning inventories, consequently; the direct materials, direct labor, and manufacturing overhead applied listed below are all tor the current month. Manufacturing overhead for the month was overapplied by $29,250. The company allocates any underapplied or overapplied manufacturing to cost of goods sold at the end of the month. What is the joumal entry to record the allocation of any underapplied or overapplied manufacturing overhead for November