If the Financial Statements of Sushi Show, Inc

Multiple Choice

If the financial statements of Sushi Show, Inc.show $500 of over-applied overhead for the current year, where will that balance be shown in the financial statements if not material?

A) in the current assets section as a prepaid amount
B) No amount should be shown in the financial statements for over-applied overhead.
C) in the current liabilities section as Unearned Revenue
D) as part of Cost of Goods Sold