The actual overhead for Schultz Company for the month ended October is $28,100. The applied overhead for the same month is $24,300. Which of the following would be included in the journal entry to close out the Manufacturing Overhead account at the end of October? O Credit to Cost of Goods Sold for $3,800. O Debit to Cost of Goods Sold for $4,700. O Debit to Cost of Goods Sold for $3,800. O Debit to Manufacturing Overhead for $4,700