Cool Corporation is a manufacturing company that uses normal costing. The accountant prepares a statement for cost of goods manufactured and cost of goods sold. The accountant reports the following: Actual MOH costs $105,000 Under-applied overhead costs $3,000 Cool uses the Cost of goods sold account to adjust for over or underapplied overhead costs. Therefore, the journal entry to record the under-application of overhead costs would be: A debit to MOH Allocated, $102,000, a debit to cost of goods sold of $3,000 and a credit to MOH Control of $ 105,000 O A debit to MOH Control, $102,000, a debit to cost of goods sold of $3,000 and a credit to MOH Allocated of $ 105,000 A debit to MOH Allocated, $105,000, a credit to cost of goods sold of $3,000 and a credit to MOH Control of $102,000 O A debit to MOH Control, $105,000, a credit to cost of goods sold of $3,000 and a credit to MOH Allocated of $102,000