Millville Company has decided that direct labor hours is a good basis on which to apply overhead to production. The following data are for the most recent year.

Budgeted number of direct labor hours worked $=4,000$ hours

Budgeted amount of manufacturing overhead $=$ $$100,000$

Actual number of direct labor hours worked $=5,000$ hours

Actual amount of manufacturing overhead $=$ $$115,000$

Which ONE of the following should be included in the journal entry necessary to close Millville Company$$s manufacturing overhead account for the year? Assume that the company chooses the easiest method for the end$-$of$-$year closing of the manufacturing overhead account.

CREDIT to Cost of Goods Sold for $$15,000$

CREDIT to Manufacturing Overhead for $$10,000$

CREDIT to Manufacturing Overhead for $$15,000$

CREDIT to Cost of Goods Sold for $$10,000$