Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Here is selected data for Lorelei Corporation:

-At Lorelei Corporation the journal entry to close manufacturing overhead would include a

A) debit to Manufacturing Overhead for $1,450.
B) debit to Work in Process Inventory for $1,250.
C) credit to Cost of Goods Sold for $1,250.
D) debit to Cost of Goods Sold for $1,250.