What is the appropriate closing journal entry if the ending balance of MOH Control is $30,000, the ending balance of MOH Allocated is $27,000 and your company writes the over/under allocated overhead off to COGS? a. Dr MOH Allocated 27,000 Dr COGS 3,000 Cr MOH Control 30,000 b. Dr MOH Control 30,000 Cr MOH Allocated 30,000 OC. Dr MOH Control 27,000 Dr COGS 3,00 Cr MOH Allocated 30,000 d. Dr MOH Allocated 30,000 Cr COGS 3,000