The journal entry to write off an insignificant overapplied overhead balance at the end of an accounting period for a service firm is A. Applied Manufacturing Overhead Cost of Services Billed Manufacturing Overhead Control XXX xxx bo XXX B. Applied Manufacturing Overhead Cost of Services Billed Manufacturing Overhead Control XXX XXX Xxx XXX C. Applied Manufacturing Overhead Work In Process Inventory Finished Goods Inventory cost of Services Billed Manufacturing overhead Control XXX XXX XXX XXX xxx D. Applied Manufacturing Overhead Work In Process Inventory Finished Goods Inventory Cost of Services Billed Manufacturing Overhead control XXX XXX xxx