Cal, Inc. showed the following amounts in its manufacturing overhead account at the end of 2013: Manufacturing Overhead 20,000 16,000 61,000 22,000 Based on this information, which statement is true? Manufacturing overhead has been underapplied. Manufacturing overhead has been overapplied. oo Manufacturing overhead expense will be reported in the operating section of the income statement in the amount of $3,000. No manufacturing overhead has been applied