Buncombe Company presents the following cost data for 2009:

Estimated manufacturing overhead costs $240,000
Estimated direct labor cost $300,000
Estimated direct labor hours 30,000
Actual direct labor cost $315,000
Actual direct labor hours 33,000
Allocation base: Direct labor cost
Other expenses:
Factory depreciation on equipment $65,300
Factory rent $51,000
Factory utilities $28,900
Factory property taxes $26,000
Indirect labor $23,800
Indirect materials $32,000
Sales commissions $52,500
What is required to close the manufacturing overhead account on December 31, 2009?
A) A credit to manufacturing overhead for $25,000
B) A credit to work in process inventory for $25,000
C) A debit to cost of goods sold for $25,000
D) A debit to manufacturing overhead for $25,000

D