The accounts of JB Hi$-$FI Inc. showed the following balances at the beginning of March:

Account

Raw Materials Inventory

Work$-$in$-$Process Inventory

Finished Goods Inventory

Manufacturing Overhead

Debit

$$34,000$

$40,000$

$50,000$

$23,000$

During the month, actual manufacturing overhead costs incurred were $$72,000,$ but, the

manufacturing overhead applied to the production were $$98,000.$

What is the ending balance in the Manufacturing Overhead account following these two

transactions?

$$49,000$ credit balance

$$3,000$ credit balance

$$49,000$ debit balance

$$3,000$ debit balance