Refer to the T-account below:

Manufacturing Overhead
Debit		Credit
(2)	9,000	(12)	167,000
(3)	15,000
(4)	80,000
(5)	30,000
(6)	25,000
Total	159,000		167,000
		Balance	8,000

The ending balance of $8,000 represents which of the following?

Select one:

a. Overapplied overhead.

b. Manufacturing overhead that will be carried over to the next period.

c. Underapplied overhead.

d. A bookkeeping error.