Actual Manufacturing Overhead is $400,000. Applied Manufacturing Overhead is $370,000. The Journal Entry to account for the under applied manufacturing overhead is a. Debit Manufacturing Overhead $30,000; Credit Cost of Goods Sold $30,000 b. Debit Cost of Goods Sold $30,000; Credit Manufacturing Overhead $30,000 c. Debit Work In Process$30,000; Credit Manufacturing Overhead $30,000 d. Debit Manufacturing Overhead $30,000; Credit Work In Process $30,000