Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Finished goods inventory increases when cost of goods manufactured exceeds cost of goods sold.
B) Work in process inventory increases when the manufacturing costs allocated to work in process exceeds cost of goods manufactured.
C) Overapplied overhead results in an adjustment that decreases cost of goods sold.
D) Underapplied overhead results when applied manufacturing overhead is less than estimated manufacturing overhead.