Denherder 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 for the current month Work in Process Direct Materials $ 12,150 Direct Labor $ 5,800 Manufacturing Overhead Applied $3,210 Total $ 21,160 Finished Goods $ 12.950 $ 26,150 $ 13,800 $ 52,900 Cost of Goods Total Sold $ 49,740 $ 74,840 $ 122,640 $ 154,590 $ 50,040 $ 67,050 $ 222,420 $ 296,480 Manufacturing overhead for the month was underapplied by $6,600. The company allocates any underapplied or overapplied manufacturing to cost of goods sold at the end of the month What is the journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for November