At the End of the Accounting Period,applied Overhead Was Larger

Multiple Choice

At the end of the accounting period,applied overhead was larger than actual overhead by a material amount.The over-applied overhead should be:

A) Treated as an extraordinary gain.
B) Treated as an extraordinary loss.
C) Apportioned among Work in Process Inventory,Finished Goods Inventory,and Cost of Goods Sold.
D) Ignored;actual overhead is determined only for internal control purposes.