Goodman Company Has $30,000 in Underapplied Overhead, Which Is Considered

Goodman Company has $30,000 in underapplied overhead, which is considered by the company to be a material amount. Other account balances include:

Work in Process Inventory $140,000
Finished Goods Inventory 40,000
Cost of Goods Sold 20,000
Which one of the following would be the correct journal entry for closing the underapplied overhead?

A) Work in Process Inventory 21,000
Finished Goods Inventory 6,000
Cost of Goods Sold 3,000
Manufacturing Overhead 30,000
B) Manufacturing Overhead 30,000
Work in Process Inventory 21,000
Finished Goods Inventory 6,000
Cost of Goods Sold 3,000
C) Manufacturing Overhead 30,000
Work in Process Inventory 10,000
Finished Goods Inventory 10,000
Cost of Goods Sold 10,000
D) Work in Process Inventory 10,000
Finished Goods Inventory 10,000
Cost of Goods Sold 10,000
Manufacturing Overhead 30,000
E) None of the answer choices is correct