Xyz uses job costing. actual manufacturing overhead for the period is $20,200 while allocated manufacturing overhead is $18,500. what entry will close the manufacturing overhead balance? a. debit the cost of goods sold account and credit the finished goods inventory account for $1,700. b. debit the manufacturing overhead account and credit the cost of goods sold account for $1,700. c. debit the cost of goods sold account and credit the manufacturing overhead account for $1,700. d. debit the manufacturing overhead account and