12. When manufacturing overhead has been over-applied by $2,000, the entry to close the over-applied balance would be:

a. debit Manufacturing Overhead $2,000; credit Cost of Goods Sold $2,000

b. debit Cost of Goods Sold $2,000; credit Finished Goods Inventory $2,000

c. debit Finished Goods Inventory $2,000; credit Cost of Goods Sold $2,000

d. debit Cost of Goods Sold $2,000; credit Manufacturing Overhead $2,000

One of the journal entries to record when a job is sold would include a:

		a. debit to Work in Process Inventory
		b. debit to Cost of Goods Sold
		c. debit to Raw Materials Inventory
		d. debit to Finished Goods Inventory