Simpson Company incurs actual overhead costs of $30,000. Simpson allocated $32,000 in overhead costs based on machine hours. What journal entry should be made to adjust the difference in overhead costs, assuming Jones uses the write-off approach? Manufacturing Overhead Allocated 32,000 Manufacturing Overhead Control 30,000 Cost of Goods Sold 2,000 Manufacturing Overhead Control 32,000 Manufacturing Overhead Allocated Cost of Goods Sold 30,000 2,000 Manufacturing Overhead Allocated 32,000 Manufacturing Overhead Control Finished Goods Control 30,000 2,000 Manufacturing Overhead Control Cost of Goods Sold Manufacturing Overhead Allocated 30,000 2,000 32,000