Stockman 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 $ 4,070 7,760 5,130 $16,960 Finished Goods $15,680 27,440 14,250 $57,370 Cost of Goods Sold $ 42,080 73,640 37,620 $153, 340 Total $ 61,830 108,840 57,000 $227,670 Manufacturing overhead for the month was overappled by $1000, 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