Tan Company Over-Applied Manufacturing Overhead During 2016

Multiple Choice

Tan Company over-applied manufacturing overhead during 2016.Which one of the following is part of the year-end entry to adjust the over-applied amount assuming the amount is material?

A) a debit to Work in Process Inventory
B) a debit to Cost of Goods Sold
C) a debit to Manufacturing Overhead
D) a credit to Unearned Revenue