What entry would Dell make to close the manufacturing overhead account?

The following information about Dell Corporation's manufacturing of computers. Assume Dell 

• Allocates manufacturing overhead based on machine hours.

• Budgeted 10 million machine hours and $90 million of manufacturing over- head costs.

• Actually used 12 million machine hours and incurred the following actual costs (in millions):

b. Manufacturing Overhead Costs of Goods Sold Cost of Goods Sold Manufacturing Overhead Manufacturing Overhead Costs of Goods Sold Manufacturing Overhead d. Cost of Goods Sold S S 23 23 S S 23 23 23