Assume the following are year-end balances:

Work in Process	$ 20,000
Finished Goods	25,000
Cost of Goods Sold	35,000

If manufacturing overhead is overapplied by $10,000, and it is considered a material amount, which of the following would be included in the entry closing the Manufacturing Overhead account?

Credit Finished Goods $3,125

Debit Cost of Goods Sold $3,500

Credit Manufacturing Overhead $10,000

Debit Work in Process $3,333