Assume that actual overhead costs were $84,000 and overhead allocated to jobs was $61,000. The unadjusted balance in Manufacturing Overhead would be A. $23,000 debit B. $23,000 credit Oc. $145,000 credit OD. $145,000 debit The schedule of cost of goods manufactured starts with O A. Ending Finished Goods Inventory O B. Beginning Finished Goods Inventory O C. Ending Work -in - Process Inventory OD. Beginning Work - in - Process Inventory