Manufactuning overneed was estimated to be $408,000 for the year along with 20,400 direct labor hours, Actual manufacturing overhead was $419600. and actual labar hours were 21,400. To dispose of the balance in the Manufacturing Overhead account which of the following would be correct? O Cost of Goods Sold would be debited for $8,400 O Cost of Goods Sold would be credited for $8.400 O Cost of Goods Sold would be credited for $11,600 O Cost of Goads Sold would be debited for $11,600