Which of the following is the journal entry to record the closing of manufacturing overhead given the following facts?

The actual manufacturing overhead is $7,100.
The estimated manufacturing overhead was $7,000.
The amount of overhead allocated is $6,900.

A. Cost of Goods Sold 200
Manufacturing Overheard 200
B. Cost of Goods Sold 100
Manufacturing Overhead 100
C. Manufacturing Overhead 100
Cost of Goods Sold 100
D. Manufacturing Overhead 200
Cost of Goods Sold 200

A

Business

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