3 00:33:41 Manufacturing overhead was estimated to be $374,400 for the year along with 20,800 direct labor hours. Actual manufacturing overhead was $402,000, and actual labor hours were 23,000. To dispose of the balance in the Manufacturing Overhead account, which of the following would be correct? Multiple Choice Manufacturing Overhead would be credited for $12,000 Manufacturing Overhead would be debited for $12,000 Manufacturing Overhead would be debited for $27,600 Manufacturing Overhead would be credited for $27,600