The journal entry to close manufacturing overhead would include a

Here is selected data for Lori Corporation: Cost of raw material purchased Cost of requisitioned direct materials Cost of requisitioned indirect materials Direct labor Manufacturing overhead incurred Cost of goods completed Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Manufacturing overhead allocation rate (based on direct $77,000 43,200 3,400 80,300 90,000 233,500 142,600 17,200 32,400 35,700 120% O A. credit to Manufacturing Overhead account for $6,360. O B. credit to Work -in - Process Inventory account for $6,360. O c. credit to Cost of Goods Sold account for $6,360. O D. debit to Work-in - Process Inventory account for $6,360