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.