Reith 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

Finished Goods

COGS

Total

Direct materials

1850

10,440

58,560

70,850

Direct labor

3,510

22,620

126,880

153,010

Manufacturing overhead applied

1,560

7,800

42,640

52,000

Total

6,920

40,860

228,080

275,860

Manufacturing overhead for the month was overapplied by $4,000.

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: $