Matthew Company Uses a Job Cost System

Multiple Choice

Matthew Company uses a job cost system. The overhead account shows a $5800 overallocated balance at the end of the year. Actual overhead incurred was $100,300. Other balances are: The entry to close manufacturing overhead would include a

A) debit to Manufacturing Overhead account for $5800.
B) debit to Work-in-Process Inventory account for $5800.
C) debit to Cost of Goods Sold account for $5800.
D) credit to Work-in-Process Inventory account for $5800.