A company has overallocated manufacturing overhead by? $2,100. The entry to close manufacturing overhead account would be to

A.

debit Manufacturing Overhead account and credit? Work-in-Process account for? $2,100.

B.

debit Cost of Goods Sold account and credit Manufacturing Overhead account for? $2,100.

C.

debit Manufacturing Overhead account and credit Cost of Goods Sold account for? $2,100.

D.

debit Cost of Goods Sold account and credit Finished Goods Inventory account for? $2,100.