The journal entry to write -off an insignificant overapplied overhead balance at the end of an accounting period for a service firm is:

Multiple Choice:

Option A

Option B

Option C

Option D

A. Applied Manufacturing Overhead XXX Cost of Services Billed XXX Manufacturing Overhead Control XXX B . Applied Manufacturing Overhead XXX Cost of Services Billed XXX Manufacturing Overhead Control XXX C. Applied Manufacturing Overhead XXX Work- In-Process Inventory XXX Finished Goods Inventory XXX Cost of Services Billed XXX Manufacturing Overhead Control XXX D . Applied Manufacturing Overhead XXX Work-In-Process Inventory XXX Finished Goods Inventory XXX Cost of Services Billed XXX Manufacturing Overhead Control XXX