Manufacturing overhead was estimated to be $261,300 for the year along with 20,100 direct labor hours. Actual manufacturing overhead was $242.100, and actual direct labor hours were 19,600. 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 $17400 Cost of Goods Sold would be debited for $12.700 Cost of Goods Sold would be debited for $17.400. Cost of Goods Sold would be credited for $12.700