Akio Company Uses the Direct Write-Off Method to Eliminate the Difference

Akio Company uses the direct write-off method to eliminate the difference between actual MOH and applied MOH. At year-end, Akio makes this adjustment by debiting Manufacturing Overhead Control, $10,000. Assuming that at year-end, the total applied MOH was $80,000, what was the total for actual MOH, just prior to adjustment?

A) $90,000
B) $70,000
C) $80,000
D) $10,000