A Company Has Overallocated Manufacturing Overhead by $1,500

A company has overallocated manufacturing overhead by $1,500.The entry to close manufacturing overhead account would be to

A) debit Manufacturing Overhead account and credit Cost of Goods Sold account for $1,500.
B) debit Manufacturing Overhead account and credit Work-in-Process account for $1,500.
C) debit Cost of Goods Sold account and credit Manufacturing Overhead account for $1,500.
D) debit Cost of Goods Sold account and credit Finished Goods Inventory account for $15,000.