Refer to the T-account below: Manufacturin Overhead (2) (3) (4) (5) 9,000 (12) 15,000 80,000 30,000 159,000 Bal. 167,000 167,000 8,000 The ending balance of $8,000 represents which of the following? A) Underapplied overhead. B) Manufacturing overhead that will be carried over to the next period. C) Overapplied overhead. D) A bookkeeping error.