What entry would Gell make to adjust the manufacturing overhead account for overallocated or underallocated overhead? Accounts

What entry would Gell make to adjust the manufacturing overhead account for overallocated or underallocated overhead?

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Accounts and Explanation Date a. Manufacturing Overhead Cost of Goods Sold b. Manufacturing Overhead Cost of Goods Sold c. Cost of Goods Sold Manufacturing Overhead d. Cost of Goods Sold Manufacturing Overhead Debit 10,000 41,000 41,000 10,000 Credit 10,000 41,000 41,000 10,000