At the End of the Year,Jenkins Corporation Had $120,000 in the Factory

Multiple Choice

At the end of the year,Jenkins Corporation had $120,000 in the Factory Overhead account and applied factory overhead of $100,000.Mark Gibbs,the controller,has decided that the difference is to large to close to Cost of Goods Sold.Work in process inventories were $30,000,finished goods inventories were $60,000 and cost of goods sold during the year was $210,000.How should the entry to dispose of the difference in overhead incurred and overhead applied affect Cost of Goods Sold?

A) $14,000 credit.
B) $14,000 debit.
C) $6,000 credit.
D) 20,000 debit.