Austen Hair Supplies closes manufacturing overhead proportionally across the relevant accounts each period based on how much applied overhead is remaining in those accounts at the end of the period (rather than based on ending balances). During the year, $29,000 of actual manufacturing overhead costs were incurred and the company applied $25,000 of manufacturing overhead to jobs. At the end of the period, $2,500 in applied overhead is in WIP; $5,000 in applied overhead is in FGI; and the remaining applied overhead is in COGS. Which of the following entries closes manufacturing overhead proportionally to the relevant accounts? Debit: Manufacturing Overhead $4,000 Credit: Work in Process $500 Credit: Finished Goods $1,000 Credit: Cost of Goods Sold $2,500 Debit: Work in Process $400 Debit: Finished Goods $800 Debit: Cost of Goods Sold $2,800 Credit: Manufacturing Overhead $4,000 Debit: Work in Process $500 Debit: Finished Goods $1,000 Debit: Cost of Goods Sold $2,500 Credit: Manufacturing Overhead $4,000 Debit: Manufacturing Overhead $4,000 Credit: Work in Process $400 Credit: Finished Goods $800 Credit: Cost of Goods Sold $2,800?