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 xxx Cost of Services Billed XXX Manufacturing Overhead Control XXX B.Applied Manufacturing Overhead xxx Cost of Services Billed XXX Manufacturing Overhead Control XXX XXX C. Applied Manufacturing Overhead xxx Work-In-Process Inventory Finished Goods Inventory Cost of Services Billed XXX Manufacturing Overhead Control XXX XXX D. Applied Manufacturing Overhead xxx Work-In-Process Inventory XXX Finished Goods Inventory Cost of Services Billed XXX Manufacturing Overhead Control XXX XXX