Overhead Applied to Jobs During the Period Was $180,000

Overhead applied to jobs during the period was $180,000. Actual overhead costs incurred were $181,000. Budgeted overhead used to calculate the predetermined overhead rate was $184,000. Which of the following is a correct entry to close the Manufacturing Overhead account? $\begin{array}{ll}A.&\text { Manufacturing Overhead}&1,000\\&\text {Cost of Goods Sold }&&1,000\\B.&\text {Cost of Goods Sold }&1,000\\&\text { Manufacturing Overhead}&&1,000\\C.&\text { Manufacturing Overhead }&3,000\\&\text {Cost of Goods Sold }&&3,000\\D.&\text { Cost of Goods Sold}&4,000\\&\text { Manufacturing Overhead}&&4,000\\\end{array}$