Spenser Engineering, Inc. has decided that direct labor hours is a good basis on which to od to production. The following data are for the most recent year Budgeted number of direct labor hours worked: 27.000 hours Tludgeted amount of manufacturing overhead: $90,000 Actual number of direct labor hours worked: 28.000 hours Actual amount of manufacturing overhead: $91,333 Which ONE of the following should be included in the Journal entry necessary to close Spenser Engineering manufacturing overhead account for the year? O A CREDIT to Cost of Goods Sold for $2,000 O A CREDIT to Manufacturing Overhead for $3,333 O A CREDIT to Cost of Goods Sold for $3,333 O A CREDIT to Manufacturing Overhead for $2.000