At the end of the year the Manufacturing Overhead account is closed into what account?

Question

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Manufacturing Overhead is an indirect cost incurred during production that cannot be directly attributed to a specific product. At the end of the year, the balance of this account is closed into the Cost of Goods Sold account, which is the account used to record the total cost of the goods that were sold during the year. This transfer reduces the balance of the Manufacturing Overhead account to zero, and reflects the actual indirect costs incurred in producing goods that were sold.

At the End of the Year the Manufacturing Overhead Account