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Answer (D) is correct . Although not theoretically sound, total under- or overapplied overhead is often debited (credited) to COGS. The correct entry to close the overhead accounts and to charge underapplied overhead to COGS is to debit the factory overhead applied account for the amount of overhead applied for the period and to credit factory overhead control for the amount of overhead actually incurred for the period. The amount actually incurred exceeds the amount of overhead applied because overhead is underapplied. The difference is the amount charged to COGS.

Answer (A) is incorrect because A debit to cost of goods sold and a credit to finished goods expenses inventoried costs related to items sold.
Answer (B) is incorrect because The entry to close the overhead accounts credits COGS when overhead has been overapplied.
Answer (C) is incorrect because Debiting COGS and crediting overhead applied does not close the overhead accounts.