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

A) credit to Work in Process of $21,450
B) credit to Work in Process of $70
C) debit to Work in Process of $21,450
D) dedit to Work in Process of $70

Underapplied Manufacturing Overhead

A situation where the allocated manufacturing overhead costs are less than the actual overhead costs incurred, leading to an underestimation of product costs.

Overapplied Manufacturing Overhead

Refers to a situation where the estimated manufacturing overhead cost is more than the actual manufacturing overhead incurred during a period.

Debit

An accounting entry that increases an asset or expense or decreases a liability, equity, or revenue.