The journal entry to write off an overapplied overhead balance at the end of an accounting period for a service firm is: Applied Manufacturing Overhead A. XXX Cost of Services Billed XXX Manufacturing Overhead Control XXX B. Applied Manufacturing Overhead Cost of Services Billed Manufacturing Overhead Control XXX XXX XXX C. Applied Manufacturing Overhead XXX Work-In-Process Inventory XXX Finished Goods Inventory Cost of Services Billed XXX XXX XXX D. Manufacturing Overhead Control Manufacturing Overhead Control Work-In-Process Inventory Finished Goods Inventory Cost of Services Billed Applied Manufacturing Overhead XXX XXX XXX XXX XXX