Sunland Inc. uses a job$-$order cost system. During the year the company decreased Manufacturing Overhead by $$311000.$ Which of the following is most likely recorded at the same time?

$$ Acredit to Finished Goods Inventory.

$$ Acredit to Raw Materials Inventory.

$$ A debit to Cost of Goods Manufactured.

$$ Adebit to Work in Process Inventory.