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The actual manufacturing overhead incurred at Liberty Industries during May was $63,200, while the manufacturing overhead applied to Work-in-Process was $76,800. The company's cost of Goods Sold was $291,800 prior to closing out its Manufacturing Overhead account . The company closes out its Manufacturing Overhead account to Cost of Goods Sold. Which of the following statements is true? Multiple Choice Manufacturing overhead was overopplied by $13,600 Cost of Goods Sold after closing out the Manufacturing Overhead account is $278.200 Manufacturing overhead was underapplied by $13.600; Cost of Goods Sold after closing out the Manufacturing Overhead account is $278,200