The balance in the Work in Process account equals: a. Select one: : O the balance in the Finished Goods inventory account. O b. the balance in the Cost of Goods Sold account. C. the balances on the job cost sheets of uncompleted jobs. O d. the balance in the Manufacturing Overhead account. If a manufacturing firm ends the year with underapplied overhead, one method of treatment is: Select one: Debit manufacturing overhead, credit cost of goods sold Debit cost of goods sold, credit manufacturing overhead Debit work in process, credit manufacturing overhead Debit finished goods inventory, credit manufacturing overhead