At December 31, balances in Manufacturing Overhead are Marigold Company-$1,610 positive, Bramble Company-$970 negative. Assuming the December 31 adjustment is made to cost of goods sold, indicate the effect that each company's adjustment has on its cost of goods sold. Marigold Company: The adjustment will Cost of Goods Sold and Manufacturing Overhead. Bramble Company: The adjustment will Cost of Goods Sold and Manufacturing Overhead.