The journal entry to write off an underapplied overhead balance at the end of an accounting period is: A. Manufacturing Overhead Control xxx Cost of Goods Sold XXX Applied Manufacturing Overhead XXX B. Applied Manufacturing Overhead Cost of Goods Sold Manufacturing Overhead Control XXX XXX XXX C. Applied Manufacturing Overhead XXX Finished Goods Inventory Work-In-Process Inventory Cost of Goods Sold Manufacturing Overhead Control xxx XXX xxx XXX D. Applied Manufacturing Overhead xxx Work-In-Process Inventory Finished Goods Inventory Cost of Goods Sold Manufacturing Overhead Control XXX XXX XXX XXX