Which of the following is the journal entry to record the closing of manufacturing overhead given the following facts?

The actual manufacturing overhead is $7,100.

The estimated manufacturing overhead was $7,000.

The amount of overhead allocated is $6,900.

		Cost of Goods Sold 200 Manufacturing Overheard 200
		Cost of Goods Sold 100 Manufacturing Overhead 100
		Manufacturing Overhead 100 Cost of Goods Sold 100
		Manufacturing Overhead 200 Cost of Goods Sold 200