B) Manufacturing overhead applied to Work in Process for the month was $62,000. A) Manufacturing overhead for the month was underapplied by $11,000. Which of the following statements is true? A) Manufacturing overhead for the month was underapplied by $11,000. B) Manufacturing overhead applied to Work in Process for the month was $62,000. C) Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $73,000. D) Actual manufacturing overhead for the month was $62,000.