At the end of the year, Metro, Inc. has an unadjusted credit balance in the Manufacturing Overhead account of $820. Which of the following is the year-end adjusting entry needed to adjust the account?

A) A debit to Cost of Goods Sold of $820 and a credit to Finished Goods Inventory of $820
B) A debit to Manufacturing Overhead of $820 and a credit to Finished Goods Inventory of $820
C) A debit to Manufacturing Overhead of $820 and a credit to Cost of Goods Sold of $820
D) A debit to Cost of Goods Sold of $820 and a credit to Manufacturing Overhead of $820

C