Manufacturing overhead was estimated to be $408,000 for the year along with 20,400 direct labor hours. Actual manufacturing overhead was $419,600, and actual labor hours were 21,400. To dispose of the balance in the Manufacturing Overhead account, which of the following would be correct? Cost of Goods Sold would be debited for $11,600 Cost of Goods Sold would be debited for $8,400 Cost of Goods Sold would be credited for $11,600 Cost of Goods Sold would be credited for $8,400