Final answer:
The MOH control account is a temporary account that is closed at the end of the accounting period and is referred to as a temporary or nominal account.
Step-by-step explanation:
The MOH control account is a temporary account that is closed at the end of the accounting period. This type of account is referred to as a temporary or nominal account. The balance of the MOH control account is then transferred to the Income Statement or Profit and Loss Account to calculate the total manufacturing overhead expense incurred during the period.