Manufacturing overhead wad estimated to be $200,000 forcthevtear along with 20,000 direct labor. actual manufacturing overhead was $215,000 and actual labor hours were 21,000. To dispose of tge balance in the Manufacturing Overhead account, which of the following woukd be correct?

a) MO would be credited for $5000?

b) MO would be debited for $15000?

c) MO woukd be debited for $5000?

d) MO would be credited for $15000?