The Following Data Is Available for Sykes Company,a Small Manufacturing

The following data is available for Sykes Company,a small manufacturing firm,for the month of
October:

Assume that the amount of under allocated manufacturing overhead is not material.
Sykes Company will dispose of the under allocation by:

A) Increasing cost of goods sold by $2,000
B) Decreasing cost of goods sold by $2,000
C) Reducing cost of goods manufactured by $2,000
D) Decreasing cost of goods manufactured by $2,000