Knowledge Check 02 Manufacturing overhead was estimated to be $200,000 for the year along with 5,000 direct labor hours. Actual manufacturing overhead was $240,000, and actual labor hours were 5,500. The amount debited (left- side) to the Manufacturing Overhead account would be: Multiple Choice $240,000 d $200.000 $440,000 O O $40,000 Knowledge Check 01 The most common method for disposing of the balance in the Manufacturing Overhead account is to make a direct adjustment to what other account? Multiple Choice Raw Materials Inventory Work in Process Inventory Cost of Goods Sold Finished Goods Inventory