If manufacturing overhead is overapplied for the period, a method to bring the balance of the manufacturing overhead account to zero would be:

A) debit cost of goods sold, credit manufacturing overhead.
B) debit work in process inventory, credit manufacturing overhead.
C) debit manufacturing overhead, credit raw materials inventory.
D) debit manufacturing overhead, credit cost of goods sold.

Overapplied Manufacturing Overhead

A scenario in which the overhead costs assigned to manufacturing exceed the actual overhead expenses incurred.

Cost of Goods Sold

An expense measured and recorded on the income statement, representing the total cost of goods that were sold during a specified period.

Manufacturing Overhead Account

An account that tracks indirect production costs such as factory utilities, maintenance, and rent.