Overhead applied to jobs during the period was $180,000. Actual overhead costs incurred were $181,000. Budgeted overhead used to calculate the predetermined overhead rate was $184,000. Which of the following is a correct entry to close the Manufacturing Overhead account assuming the under or overapplied overhead is immaterial? 1,000 Manufacturing Overhead Cost of Goods Sold 1,000 1,000 Cost of Goods Sold Manufacturing Overhead 1,000 Manufacturing Overhead 3.000 Cost of Goods Sold 3,000 Cost of Goods Sold 4.000 Manufacturing Overhead 4,000