25) Manufacturing overhead was estimated to be $400,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was $4 were 21,000. year alon $415,000, and actual labor hous To dispose of the balance (over/under apply journal entry) in the anufacturing Overhead account, which of the following would be correctt A) Cost of Goods Sold would be debited for $15,000. B) Cost of Goods Sold would be debited for $5,000. C) Cost of Goods Sold would be credited for $15,000. D) Cost of Goods Sold would be credited for $5,00o. 415,00019 6 20000