(Click the icon to view the actual costs.) Nel Corporation manufactures computers. Assume thet The company allocated manufacturing overhead of $150,500 using a predetermined overhead rate of $10.75 per machine hour. The total actual Nell: allocates manufacturing overhead based on machine hours estimated 8,000 machine hours and $86,000 of manufacturing overhead costs manufacturing overhead costs are $82,000. What entry would Nell make to adjust the . . actually used 14,000 machine hours and incurred manufacturing overhead account for overallocated or the following actual costs: underallocated overhead? Date Accounts and Explanation Debit Credit O A. Manufacturing Overhead 4,000 Cost of Goods Sold 4,000 ? B. 11 Cost of Goods Sold 68,500 Manufacturing Overhead 68,500 O C. Manufacturing Overhead 68,500 Cost of Goods Sold 68,500 O D. O D. Cost of Goods Sold 4,000 Manufacturing Overhead 4,000