Kiara Corporation Is a Service Company and Uses the Direct

Kiara Corporation is a service company and uses the direct write-off method to eliminate the difference between actual overhead and applied overhead. At year-end, Kiara makes this adjustment by crediting Manufacturing Overhead Control, $20,000. Assuming that at year-end, the total for applied overhead was $60,000, what was the total for actual overhead, just prior to adjustment?

A) $60,000
B) $70,000
C) $10,000
D) $80,000