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.