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The actual manufacturing overhead incurred at Huberty Corporation during January was $73,000, while the manufacturing overhead applied to Work in Process was $78,000. The company's Cost of Goods Sold was $349,000 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 overapplied by $5,000, adjusted Cost of Goods Sold is $344,000. Manufacturing Overhead was overapplied by $5,000: adjusted Cost of Goods Sold is $354,000 Manufacturing Overhead was underapplied by $5,000, adjusted Cost of Goods Sold is $354,000 O Manufacturing Overhead was underapplied by $5,000, adjusted Cost of Goods Sold is $340,000