Actual Overhead During the Year Was More Than Applied Overhead $\quad$

Actual overhead during the year was more than applied overhead, the journal entry to close the Overhead account for the difference?

A) Overhead $\quad$ XX
$\quad$$\quad$ ?Cost of Goods Sold $\quad$ XX

B) Cost of Goods Sold $\quad$ XX
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Overhead $\quad$ XX

C) Overhead $\quad$ XX
$\quad$$\quad$ Finished Goods Inventory $\quad$ XX

D) Cost of Goods Sold $\quad$ XX
$\quad$$\quad$$\quad$ Finished Goods Inventory $\quad$ XX