Here is selected data for Lori Corporation:

Cost of raw material purchased	$77,000
Cost of requisitioned direct materials	43,000
Cost of requisitioned indirect materials	3,000
Direct labor	80,000
Manufacturing overhead incurred	100,000
Cost of goods completed	233,500
Cost of goods sold	142,000
Beginning raw materials inventory	17,000
Beginning work in process inventory	32,000
Beginning finished goods inventory	35,000
Manufacturing overhead allocation rate (based on direct labor)	130%

The journal entry to close manufacturing overhead would include a

A.

debit to Manufacturing Overhead account for $4,000.

B.debit to

WorkinProcess

Inventory account for $4,000.

C.

credit to Manufacturing Overhead account for $4,000.

D.

debit to Cost of Goods Sold for $4,000.