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A company has $10,000 as over-applied overhead at the end of a given period. The following information is given: Account overhead applied in the account The Manufacturing overhead Control account has an amount of 80,000 . The Applied manulacturing overhead account has an amount of 90,000 . The company uses the proration method to allocate the under-applied overhead to the above accounts. The necessary journal entry include a: A. Dobil to Applied manulacturing overthead for 10,000 A credit to Manutacturng overhead contol for $6,000 C. credit to Work-in-process for $3,000. D. debit to Finished goods for $1,000