Well Corporation manufactures computers. Assume that Well: allocates manufacturing overhead based on machine hours estimated 10,000 machine hours and $92,000 of manufacturing overhead costs actually used 13,000 machine hours and incurred the following actual costs: (Click the icon to view the actual costs.) The company allocated manufacturing overhead of $119,600 using a predetermined overhead rate of $9.20 per machine hour. The total actual manufacturing overhead costs are $83,000. What entry would Well make to adjust the manufacturing overhead account for overallocated or underallocated overhead? Date Accounts and Explanation Debit Credit A. Data table Cost of Goods Sold 9,000 Manufacturing Overhead 9,000 0 B. Manufacturing Overhead 36,600 Indirect labor $ 7,000 Cost of Goods Sold 36,600 Depreciation on plant 48,000 C. Machinery repair 11,000 Manufacturing Overhead 9,000 Direct labor 73,000 Cost of Goods Sold 9,000 Plant supplies 8,000 O D. Cost of Goods Sold 36,600 Plant utilities 9,000 Manufacturing Overhead 36,600 Advertising 38,000 Sales commissions 22,000 Print Done