In an integrated bookkeeping system, when the actual production overheads exceed the absorbed production overheads, the accounting entries to close off the production overhead account at the end of the period would be:
(a) Debit the production overhead account and credit the work in progress account.
(b) Debit the work in progress account and credit the production overhead account.
(c) Debit the production overhead account and credit the profit and loss account.
(d) Debit the profit and loss account and credit the production overhead account.