At the End of the Period, the Manufacturing Overhead Account

At the end of the period, the Manufacturing Overhead account had a $4,200 debit balance.The balances in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold were $10,000, $20,000, and $70,000, respectively.Assuming that the balance in Manufacturing Overhead is considered material, which of the following is part of the journal entry to close the Manufacturing Overhead account at the end of the period?

A) A $4,200 debit to Finished Goods Inventory.
B) A $4,200 debit to Cost of Goods Sold.
C) Debits to Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold for $420, $840, and $2,940, respectively.
D) Debits to Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold for $1,400 each