For Candy Company, overhead is overapplied for the year by $2,500. The unadjusted cost of goods sold is $360,000. Closing manufacturing overhead into the cost of goods sold will result in which of the following? a. A credit balance in manufacturing overhead of $6,000. b. Adjusted cost of goods sold of $363,000. c. Adjusted cost of goods sold of $357,500 d. Adjusted cost of goods sold of $357,000.