Question 8 5 points Actual Manufacturing Overhead is $400,000. Allocated Manufacturing Overhead is $370,000. The Journal Entry to account for the under-allocated manufacturing overhead is a. Debit Manufacturing Overhead $30,000; Credit Cost of Goods Sold $30,000 b. Debit Cost of Goods Sold $30,000; Credit Manufacturing Overhead $30,000 OC. Debit Work In Process$30,000; Credit Manufacturing Overhead $30,000 d. Debit Manufacturing Overhead $30,000; Credit Work In Process $30,000