If manufacturing overhead is overapplied for the period, a method to bring the balance of the manufacturing overhead account to zero would be?

 If manufacturing overhead is overapplied for the period, a method to bring the balance of the manufacturing overhead account to zero would be?

A. Debit cost of goods sold,credit manufacturing overhead

B. debit work in process inventory,credit manufacturing overhead

c. Debit manufacturing overhead,credit raw material inventory

D. Debit manufacturing overhead, credit cost of goods sold