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