5. While computing its predetermined overhead rate, Alford Company forgot to include plant depreciation This error will result in (assume all other factors such as actual and budgeted activity levels remain consistent): A) the ending balance of Finished Goods Inventory to be overstated B) the charges from the Manufacturing Overhead account to the Work-in-Process account to be understated. C) the Cost of Goods Manufactured to be overstated. D) the Net Operating Income to be understated