Gough's Manufacturing Had Underapplied Overhead Totaling $5,000 During the Period

Gough's Manufacturing had underapplied overhead totaling $5,000 during the period.To dispose of this underapplied overhead,Gough should

A) Increase the cost of goods sold by $5,000
B) Decrease the cost of goods sold by $5,000
C) Increase the work in process account by $5,000
D) Decrease the work in process account by $5,000