Christy's Cup Cakes Applies Overhead Based on Direct Labor Hours

Christy's Cup Cakes applies overhead based on direct labor hours.In June,Christy applied overhead of $98,620 and incurred overhead of $97,730.For the year,Christy expected total manufacturing overhead of $1,200,000.To dispose of the difference between applied and incurred overhead,Christy should

A) Increase Cost of Goods Sold by $890
B) Decrease Cost of Goods Sold by $890
C) Increase Cost of Goods Sold by $2,270
D) Decrease Cost of Goods Sold by $1,830