In a Job-Order Costing System,when a Job Remains Incomplete at the End

Multiple Choice

In a job-order costing system,when a job remains incomplete at the end of a period,how is the amount of overhead cost that has been applied to that job treated?

A) It is deducted on the Income Statement as overapplied overhead.
B) It is closed out to Cost of Goods Sold.
C) It is transferred to Finished Goods.
D) It is part of the ending balance of the Work in Process inventory account.