XYZ Company uses the write off to COGS method for correcting the misallocation of overhead. During the period, XYZ overallocated overhead costs to jobs by $1,000. The journal entry to correct this overallocation would include which of the following:

1. A debit to cost of goods sold

2. A debit to finished goods inventory

3. A credit to manufacturing overhead

4. A credit to cost of goods manufactured

5. None of the above