What entry would Gell make to close the manufacturing overhead account?

A

Manufacturing overhead

10,000,000

Cost of goods sold

10,000,000

B

Cost of goods sold

41,000,000

Manufacturing overhead

41,000,000

C

Manufacturing overhead

41,000,000

Cost of goods sold

41,000,000

D

Cost of goods sold

10,000,000

Manufacturing overhead

10,000,000