3. Because the Goulburn Company used a budgeted indirect-cost rate for its manufacturing operations, the amount allocated ($200 000) was different from the actual amount incurred (5225 000). under allocation - DR - CR DR CR Ending balances in the relevant accounts are: Monuf. OH allocated control 200,000 25,000 Work in process $10 000 COGS Finished goods 20 000 Manut. Oh control 225,000 Cost of goods sold 170 000 What is the journal entry used to write off the difference between allocated and actual overhead directly to cost of goods sold