Mckeighan 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. Direct materials.... Direct labor Manufacturing overhead applied..... Total... Work in Process $ 5,500 6,780 3.960 $16,240 Finished Goods $18,060 24,080 11.220 $53,360 Cost of Goods Sold $ 84,630 112,840 50.820 $248,290 Total $108,190 143,700 66.000 $317.890 Manufacturing overhead for the month was underapplied by $3,000. The company 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 overhead applied during the month in those accounts. The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for November would include the following: O debit to Work in Process of $16,240 O credit to Work in Process of $16,240 debit to Work in Process of $180 credit to Work in Process of $180