U 12 14 15 16 20 D. Total fixed costs and per unit variable costs. QUESTION 8 Prior to closing its overapplied or underapplied manufacturing overhead balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $69,000 and the total of the credits to the account was $53,000. Which of the following statements is true? A. Actual manufacturing overhead incurred during the month was $69,000. B. Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $53,000 C. Manufacturing overhead for the month was overapplied by $16,000. D. Manufacturing overhead applied to Work in Process for the month was $69,000. QUESTION 9 Which of the following statements is true? A. Job-order cost systems are used when companies produce essentially identical products. anufacturing costs except direct materials and direct labor