This Question: 2 pts 4 of 30 This Test: 101 p XYZ uses job costing. Actual manufacturing overhead for the period is $20,800 while allocated manufacturing overhead is $19,000. What entry will close the manufacturing overhead balance? O A. Debit the Manufacturing Overhead account and credit the Work-in - Process account for $1,800. O B. Debit the cost of Goods Sold account and credit the Finished Goods Inventory account for $1,800. O C. Debit the Manufacturing Overhead account and credit the cost of Goods Sold account for $1,800. D. Debit the Cost of Goods Sold account and credit the Manufacturing Overhead account for S1,800