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

a.

Manufacturing overhead Cost of goods sold

10,000,000

10,000,000

b.

Manufacturing overhead Cost of goods sold

41,000,000

41,000,000

c.

Cost of goods sold Manufacturing overhead

41,000,000

41,000,000

d.

Cost of goods sold Manufacturing overhead

10,000,000

10,000,000