The Manufacturing Overhead account has a $10,000 debit balance that is closed directly to Cost of Goods Sold. Which of the following statements is true?

a. Actual manufacturing overhead was less than applied manufacturing overhead.

b. Actual manufacturing overhead was more than applied manufacturing overhead.

c. The entry to eliminate the balance in Manufacturing Overhead will decrease Cost of Goods Sold.

d. The entry to eliminate the balance in Manufacturing Overhead will increase Cost of Goods Sold.

e. Both a and c.

f. Both b and d.