Manufacturing Overhead Is Overallocated $1,000 at the End of the Current

Manufacturing overhead is overallocated $1,000 at the end of the current period. The journal entry to dispose of the overallocated overhead balance involves a debit to:

A) manufacturing overhead and a credit to cost of goods sold for $1,000.
B) cost of goods sold and a credit to manufacturing overhead for $1,000.
C) manufacturing overhead and a credit to work in process inventory for $1,000.
D) cost of goods sold and a credit to finished goods inventory for $1,000.