Overhead Applied to Jobs During the Period Was $180,000 $\quad$ 1,000
Cost of Goods Sold

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 assuming the under or overapplied overhead is immaterial?

A) Manufacturing Overhead $\quad$ 1,000
Cost of Goods Sold $\quad$ 1,000
B) Cost of Goods Sold $\quad$ 1,000
Manufacturing Overhead $\quad$ 1,000
C) Manufacturing Overhead $\quad$ 3,000
Cost of Goods Sold $\quad$ 3,000
D) Cost of Goods Sold $\quad$ 4,000
Manufacturing Overhead $\quad$ 4,000