The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for June would include the following:

A) debit to Cost of Goods Sold of $2,220
B) debit to Cost of Goods Sold of $115,600
C) credit to Cost of Goods Sold of $2,220
D) credit to Cost of Goods Sold of $115,600

Underapplied

A situation where the allocated manufacturing overhead cost is less than the actual overhead incurred, leading to a discrepancy in accounting records.

Overapplied

refers to a situation where the allocated overhead costs exceed the actual overhead costs incurred.

Manufacturing Overhead

All indirect costs associated with manufacturing, excluding direct materials and direct labor, such as maintenance and utilities.