A Company Has Overallocated Manufacturing Overhead by $1,000

A company has overallocated manufacturing overhead by $1,000.The entry to close manufacturing overhead account would be to:

A) debit manufacturing overhead and credit work in process for $1,000.
B) debit manufacturing overhead and credit cost of goods sold for $1,000.
C) debit cost of goods sold and credit manufacturing overhead for $1,000.
D) debit cost of goods sold and credit finished goods inventory for $10,000