Manufacturing overhead for 2021 was underapplied by $7,000. If manufacturing overhead is closed to Cost of Goods Sold, which of the following journal entries would be made?

A. Dr. Cost of Goods Sold $7,000 Cr. Work in Process $7,000

B. Dr. Cost of Goods Sold $7,000 Cr. Manufacturing Overhead $7,000

C. Dr. Finished Goods $7,000 Cr. Cost of Goods Sold $7,000

D. Dr. Manufacturing Overhead $7,000 Cr. Cost of Goods Sold $7,000