Arvay Corporation has provided data concerning the Corporation's Manufacturing Overhead account for the month of October Prior to the closing of the overapplled or underapplied balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $64.300 end the total of the credits to the account was $59.800 Which of the following statements is true? Manufacturing overhead for the month was underapplied by $4.500. Manufacturing overhead applied to Work in Process for the month was $64.300. Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $64.300. Actual manufacturing overhead incurred during the month was $59.800