manufacturing overhead is overallocated for the period by $$100,$ thenQuestion content area bottomPart $1$A$.$Cost of Goods Sold should be increased by $$100.$B$.$Actual manufacturing overhead is greater than allocated manufacturing overhead.C$.$Jobs have been overcosted during the period.D$.$The $$100$ should be prorated between Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold