Buncombe Company Presents the Following Cost Data for 2009

Buncombe Company presents the following cost data for 2009:
What is required to close the manufacturing overhead account on December 31, 2009?

A) A credit to manufacturing overhead for $25,000
B) A debit to manufacturing overhead for $25,000
C) A debit to cost of goods sold for $25,000
D) A credit to work in process inventory for $25,000