3D} The Ficcinson Corporation manufactures automobile parts. During the year. the companyr sold 3D} $5.6.m of parts that had a cost of SB.2I]J.DDD. At veer endI these are the balances for cost of goods sold and its manufacturing overhead accounts: Cost of goods sold scanccc Manufacturing overhead allocated $1 .acc,ccc Manufacturing overhead control$1.495,-E1li What would he the correct journal entry to close out the overhead accounts assuming that the writeof to cost of goods sold approach is used? A} Finished goods sas.ccc Manufacturing overhead allocated $1,4cc.ccc Manufacturing overhead control $1 .4ss.ccc B} Manufacturing overhead control 51 #9551130 Cost of goods so id $931100 Manufacturing overhead allocated $1.4m.lili C} Sales ll Cost of goods sold $3.2. Gross profit $2 .4cc.ccc D} Goat of goods sold $95.11Eit1 Manufacturing overhead allocated $1,acc.ccc Manufacturing overhead control $1 .4ss.ccc