RDB Company uses a job cost system. The overhead account shows a $5,600 overallocated balance at the end of theyear. Actual overhead incurred was $100,200. Other balances are:Ending raw materials$15,400Work in process inventory at end of year$32,100Finished goods inventory at end of year$47,200Cost of goods sold for year$282,400The entry to close manufacturing overhead would include acredit to Work-in-Process Inventory account for $5,600.O debit to Cost of Goods Sold account for $5,600.O debit to Manufacturing Overhead account for $5,600.debit to Work-in-Process Inventory account for $5,600.