Potts Company Uses a Job Order Costing System and Had

Potts Company uses a job order costing system and had the following data available for 2009.
$$\begin{array} { | l | r | } \hline \text { Materials purchased on account } & \$ 75,000 \\\hline \begin{array} { l } \text { Materials requisitioned (includes } \$ 2,000 \text { of indirect } \\\text { materials) }\end{array} & \$ 43,000 \\\hline \text { Direct labor incurred } & \$ 75,000 \\\hline \text { Manufacturing overhead incurred } & \$ 95,000 \\\hline \text { Cost of goods completed } & \$ 226,750 \\\hline \text { Cost of goods sold } & \$ 138,000 \\\hline \text { Beginning materials inventory } & \$ 15,000 \\\hline \text { Beginning work in process inventory } & \$ 32,000 \\\hline \text { Beginning finished goods inventory } & 125 \% \\\hline \begin{array} { l } \text { Predetermined manufacturing overhead rate } \\\text { (as a percent of direct labor cost) }\end{array} & \\\hline\end{array}$$ The journal entry to close manufacturing overhead would include a:

A) debit to manufacturing overhead for $1,250.
B) credit to manufacturing overhead for $1,250.
C) debit to work in process inventory for $1,250.
D) credit to cost of goods sold for $1,250.