If there is a difference between actual and applied manufacturing overhead at Select one: O a$.$ Year$-$end, cost of goods sold is either increased or decreased for the difference regardless of the level of inventory balances $$ b$.$ Year$-$end, Manufacturing Overhead balances are usually allowed to accumulate $$ c$.$ Year$-$end, cost of goods sold is either increased or decreased for the difference if inventory levels are not large $$ d$.$ Month$-$end, cost of goods sold is either increased or decreased for the difference if inventory levels are not large