ABC Uses Job Costing

ABC uses job costing.Actual manufacturing overhead for the period is $19,600 while allocated manufacturing overhead is $18,700.What entry will close the manufacturing overhead balance?

A) Debit manufacturing overhead and credit work in process for $900
B) Debit manufacturing overhead and credit cost of goods sold for $900
C) Debit cost of goods sold and credit finished goods inventory for $900
D) Debit cost of goods sold and credit manufacturing overhead for $900