Hoosier Company Incurred Actual Overhead Costs of $305,000 for the Year

Hoosier Company incurred actual overhead costs of $305,000 for the year. A budgeted factory- overhead rate of 150% of direct- labor cost was determined at the beginning of the year. Budgeted factory overhead was $300,000, and budgeted direct- labor cost was $200,000. Actual direct- labor cost was $205,000 for the year. The disposition of the variance (assuming a material amount) would include a:

A) credit to Cost of Goods Sold for $5,000
B) credit to Factory Department Overhead Control for $5,000
C) debit to Cost of Goods Sold for $2,500
D) debit to Factory Department Overhead Control for $2,500