If overhead was overapplied during the accounting period by an insignificant amount, the entry to close the MOH account will include a:

A) Debt to COGS and a credit to Finished Goods Inventory

B) Debit to Finished Goods Sold and a Credit to Finished Goods Inventory

C) Debit to COGS and a credit to manufacturing overhead

D) Debit to MOH and credit to COGS