The accounting records of a company that uses a job costing system shows that the Manufacturing Overhead account has two entries recorded in it, a $130,000 dr. and a $128,000 cr. Determine which one of the following statements is correct (true). [You may want to make a t-account and enter the amounts given to help you understand the flow of the transactions.] a) In most cases, the $2,000 ending balance in the account will be closed to the "Raw Materials Inventory" account. b) The $130,000 represents the amount of OH which had been budgeted for the year c) In most cases, the $2,000 ending balance in the account will be closed directly to the "Retained Earnings" account. d) The $128,000 was recorded by multiplying the budgeted OH rate times the actual amount of cost driver (e.g. machine hours) consumed/used.