Fell Corporation manufactures computers. Assume that Fell: (Click the icon t view the actual costs.) The company allocated manufacturing overhead of $116,000 using a predetermined overhead rate of $7.25 per machine hour. The total actual manufacturing overhead costs are $78,000. allocates manufacturing overhead based on machine hours estimated 12,000 machine hours and S87,000 manufacturing overhead costs ,000 machine hours and incurred the following actual costs: actually used What entry would Fell make to adjust the manufacturing overhead account for overallocated or underallocated overhead? Date Accounts and Explanation Debit Credit O A Cost of Goods Sold 9,000 Manufacturing Overhead 9,000 Q B. Manufacturing Overhead 9,000 Cost of Goods Sold 9.000 O C. Manufacturing Overhead 38,000 Cost of Goods Sold 38,000 O D Cost of Goods Sold 38.000 Manufacturing Overhead 38.000 - X iData Table 13,000 Indirect labor $ Depreciation on plant 44,000 Machinery repair 12,000 Direct labor 72,000 Plant supplies 4,000 Plant utilities 5,000 Advertising 36,000 27,000 Sales commissions Print Done