If Overhead Was Overapplied During the Accounting Period by an Insignificant

Multiple Choice

If overhead was overapplied during the accounting period by an insignificant amount,the entry to close the Manufacturing Overhead account will include a:

A) Debit to Cost of Goods Sold and a credit to Manufacturing Overhead.
B) Debit to Cost of Goods Sold and a credit to Finished Goods Inventory.
C) Debit to Manufacturing Overhead and a credit to Cost of Goods Sold.
D) Debit to Finished Goods Inventory and a credit to Manufacturing Overhead.