At the End of the Period, Massive Designs Had the Following

At the end of the period, Massive Designs had the following debit balances in its accounts. $\begin{array}{lr}\text { Raw M aterials Inventory } & \$ 20,000 \\\text { Work in Process Inventory } & 40,000 \\\text { Finished Goods Inventory } & 60,000 \\\text { Cost of Goods Sold } & 400,000 \\\text { Manufacturing Overhead } & 8,000\end{array}$ Assuming the amount in Manufacturing Overhead is considered material, the entry to allocate Manufacturing Overhead will include a

A) debit to Cost of Goods Sold for $6,400.
B) debit to Cost of Goods Sold for $8,000.
C) debit to Cost of Goods sold for $6,154.
D) credit to Work in Process Inventory for $6,400.