Credit 155,000 4. Refer to the T-account below: Manufacturing Overhead Debit 8.000 (12) (3) 10,000 80,000 (5) 30,000 20,000 148,000 Balance 155,000 7,000 The ending balance of $7,000 represents which of the following? a. Underapplied overhead. b. Overapplied overhead. c. Manufacturing overhead that will be carried over to the next period. d. A bookkeeping error