At year-end, Company A has a $14,000 credit balance in the manufacturing overhead (OH) t-account. This means that manufacturing overhead is: Question 37 options: Underapplied and to close out the manufacturing OH account, Company A must DR Cost of Goods Sold CR Manufacturing Overhead Overapplied and to close out the manufacturing OH account, Company A must DR Manufacturing Overhead CR Cost of Goods Sold Overapplied and to close out the manufacturing OH account, Company A must DR Manufacturing Overhead CR Work in Process Underapplied and to close out the manufacturing OH account, Company A must DR Work in Process CR Manufacturing Overhead