Alex Constructors Uses Job-Order Costing for Production of Custom Playground

Alex Constructors uses job-order costing for production of custom playground sets. The company incurred the following costs during March: $\begin{array}{ll}\text { Direct materi als used } & \$ 22,000 \\\text { Direct labor } & \$ 14,000 \\\text { Applied overhead } & \$ 18,000 \\\text { Actual overhead } & \$ 20,000\end{array}$ If Alex Constructors closes out any under or overapplied overhead directly to cost of goods sold, which entry will the company make to eliminate the over or underapplied amount in March? $\begin{array}{ll}A.&\text {Cost of Goods Sold }&2,000\\&\text { Work in Process Inventory}&&2,000\\B.&\text {Manufacturing Overhead }&2,000\\&\text {Work in Frocess Inventory }&&2,000\\C.&\text { Manufacturing Overhead}&2,000\\&\text { Cost of Goods Sold}&&2,000\\D.&\text { Cost of Goods Sold}&2,000\\&\text {Manufacturing Overhead }&&2,000\\\end{array}$