The journal entry for adjustment of overallocated manufacturing overhead includes a Select one: O A. credit to Manufacturing Overhead B. credit to Finished Goods Inventory C. debit to Manufacturing Overhead D. debit to Cost of Goods Sold E. None of the above. Which of the following best describes the term equivalent units ? Select one: A. number of units that could have been completed B. partially completed units of output that were sold C. converting partially complete units into total number of whole units that could have been completed D. partially completed units expressed as a percent of fully completed units E. None of the above