11. Refer to the T-account below: Manufacturing Overhead 9,000 (12) 15,000 80,000 30,000 25,000 159,000 167,000 167,000 8,000 Bal. The ending balance of $8,000 represents which of the following? A) Underapplied overhead. B) Manufacturing overhead that will be carried over to the next period C) Overapplied overhead D) A bookkeeping error