Manufacturing overhead was estimated to be $202,000 for the year along with 20,200 direct labor hours. Actual manufacturing overhead was $221,000, and actual labor hours were 21,200. To dispose of the balance in the Manufacturing Overhead account, which of the following would be correct?

Multiple Choice

Cost of Goods Sold would be credited for $9,000.

Cost of Goods Sold would be debited for $19,000.

Cost of Goods Sold would be debited for $9,000.

Cost of Goods Sold would be credited for $19,000.