Goulburn Company used a budgeted indirect-cost rate for its manufacturing operations. The amount allocated ($200,000) was different from the actual amount incurred ($225,000). Ending balances in the relevant accounts are: Work in process $10,000 Finished goods $20,000 Cost of goods sold $170,000 What is the journal entry used to write off the difference between allocated and actual overhead directly to cost of goods sold? Select one: a. Dr Manufacturing overhead allocated 200,000 Cr Work in process Control 30,000 Cr Cost of goods sold 170,000 O b. Dr Manufacturing overhead allocated 200,000 Dr Cost of goods sold 25,000 Cr Manufacturing overhead control 225,000 c. Dr Manufacturing overhead control 200,000 Dr Cost of goods sold 25,000 Cr Manufacturing overhead allocated 225,000 d. Dr Manufacturing overhead allocated 225,000 Cr Cost of goods sold 25,000 Cr Manufacturing overhead control 200,000