What Is the Effect of the Following Journal Entry

What is the effect of the following journal entry?

A) to allocate $15 of overhead as rework costs
B) to expense $125 of overhead as rework costs
C) to set up rework costs on the balance sheet
D) to allocate $15 of overhead as rework costs, and to expense $125 of overhead as rework costs
E) to accumulate rework costs so they can be assigned to a specific job