Assuming two overhead accounts are used, what is the entry to close them and to charge underapplied overh goods sold? Cost of goods sold (Dr). Finished goods (Cr) Cost of goods sold (Dr), Manufacturing OH applied (Cr) Cost of goods sold (Dr) & Manufacturing OH applied (Dr), Manufacturing OH control (Cr) None is correct. Manufacturing OH applied (Dr), Manufacturing OH control (Cr) & Cost of goods sold (Cr)