If the Overhead Control Account Has a Debit Balance at the End

If the overhead control account has a debit balance at the end of the period, then:

A) overhead is overapplied and cost of goods sold is understated
B) overhead is underapplied and cost of goods sold is overstated
C) overhead is underapplied and cost of goods sold is understated
D) overhead is overapplied and cost of goods sold is restated