Daniel Company's Manufacturing Overhead Account Showed a $4,500 Overallocated Balance

Daniel Company's manufacturing overhead account showed a $4,500 overallocated balance at the end of 2005. Actual overhead incurred was $95,000. Other accounts showed the following balances:

-The entry to close the manufacturing overhead account would include which of the following?

A) Credit to work in process for $4,500
B) Debit to work in process for $4,500
C) Debit to cost of goods sold for $4,500
D) Debit to manufacturing overhead for $4,500