Company A uses a job-costing system and allocates manufacturing overhead costs using direct manufacturing labor costs. Actual Results for 2014 Budget for 2014 Direct material costs $2,500,000 $2,400,000 Direct manufacturing labor costs 1,400,000 1,500,000 Manufacturing overhead costs 2,800,000 2,700,000 What is the journal entry for the adjustment? Dr. Cost of goods sold/Cr. Manufacturing Overhead Control Dr. Manufacturing Overhead Control / Cr. Cost of goods Sold Dr. Manufacturing Overhead Control / Cr. Work in process Dr. Work in process / Cr. Manufacturing Overhead Control