Here is selected data for Bluestreak Corporation: Cost of raw material purchased Cost of requisitioned direct materials Cost of requisitioned indirect materials Direct labor Manufacturing overhead incurred Cost of goods completed Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Manufacturing overhead allocation rate (based on direct labor) The journal entry to close manufacturing overhead would include a A. credit to Work-in-Process Inventory account for $6,760. B. debit to Work-in-Process Inventory account for $6,760. C. credit to Cost of Goods Sold account for $6,760. D. credit to Manufacturing Overhead account for $6,760. $77,800 $43,500 $3,000 $80,800 $90,200 $233,800 $142,600 $17,800 $33,000 $36,000 120%