Assume that under applied manufacturing overhead is being closed [in its entirety] to the Cost of Goods Sold [COGS] account. Which of the following would correctly appear within the closing entry?

A) A credit to Cost of Goods Sold
B) A debit to Finished Goods Inventory
C) A debit to Work in Process Inventory
D) A credit to Manufacturing Overhead
E) A debit to Manufacturing Overhead