The Predetermined Overhead Rate is $18.50 per machine hour. During the year, actual manufacturing overhead expenses incurred were $456,000 and the machine operated for 24,550 hours. This means:
A)	Manufacturing overhead is overapplied
B)	Before any adjustments, net income is understated
C)	No journal entry is needed
D) E)	The balance in the MOH account is zero None of the above