thaisom company applies manufacturing overhead. at the end of the year the following data were available

actual manufacturing $115,000

estimated manufacturing overhead $120,000

applied manufacturing $118,000

What is the journal entry if the amount of under- or over-applied overhead is considered small ?

a. cost of good sold $3000

manufacturing overhead. $3000

b. manufacturing overhead $3000

cost of good sold $3000

c. cost of goods sold $2000

Manufacturing overhead. $2000

d. manufacturing overhead $5000

cost of goods sold $5000

e. cost of good sold $5000

manufacturing overhead $5000