Zepeda Plc Ltd$.$ had only one job in process on November $1.$ The job had been charged with $$1,000$ of direct materials, $$3,302$ of direct labor and $$5,382$ of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $$24\mathrm{.}90$ per labor$-$hour. During November, the following information on Zepeda's activities was recorded:

Raw Materials:

Beginning Balance $$6,400$

Purchased $$40,300$

Used in Production $$38,500$

Labor:

Direct labor$-$hours worked during November $1,280$

Direct labor cost incurred $$17,700$

Other information:

Actual Manufacturing overhead incurred: $$32,253$

Work$-$in$-$Process Inventory, November $30$: $$12,500$

Work$-$in$-$Process inventory on November $30$ contains $$2,921$ of direct labor cost.

The entry to dispose of the underapplied or overapplied manufacturing overhead for November would include a Answer $1$ Question $13$