7 pts Question 38 Survival Engineering, Inc. has decided that direct labor hours is a good basis on which to apply overhead to production. The following data are for the most recent year: Budgeted number of direct labor hours worked: 19,000 hours Budgeted amount of manufacturing overhead: $106,000 Actual number of direct labor hours worked: 25,000 hours Actual amount of manufacturing overhead: $131,000 Which ONE of the following should be included in the journal entry necessary to close Survival Engineering's manufacturing overhead account for the year? ACREDIT to Manufacturing Overhead for $8,474 O A CREDIT to Cost of Goods Sold for $66,368 O A CREDIT to Cost of Goods Sold for $8,474 O A CREDIT to Manufacturing Overhead for $66,368