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

A) credit to Finished Goods of $250
B) credit to Finished Goods of $57,370
C) debit to Finished Goods of $250
D) debit to Finished Goods of $57,370

Underapplied

Underapplied refers to a situation where the actual manufacturing overheads are more than the overheads applied to products or services based on the predetermined overhead rate.

Overapplied

A condition where the allocated or applied manufacturing overhead costs exceed the actual overhead costs incurred.