Where Might You Find Under-Applied Overhead on the Monthly Financial

Where might you find under-applied overhead on the monthly financial statements?

A) As part of Manufacturing Overhead Expense in the operating expenses section on the Income Statement
B) As part of "Other Revenues and Gains" on the Income Statement
C) Included with Cost of Goods Sold on the Income Statement
D) As a prepaid expense in the current asset section of the Balance Sheet