A Company Uses Job-Order Costing $\begin{array} { l } \text { Factory Department Overhead Control}&\$200,000\\& \text {Cost of Goods Sold }&\$200,000\\\end{array}$

A company uses job-order costing.At the end of the year,applied factory overhead costs were $10,000 and actual factory overhead costs were $12,000.The company uses the immediate write-off method to dispose of variances.Which of the following journal entries is necessary under the immediate write-off method?

A) $\begin{array} { l } \text { Factory Department Overhead Control}&\$200,000\\& \text {Cost of Goods Sold }&\$200,000\\\end{array}$

B) $\begin{array} { l } \text { Factory Department Overhead Control}&\$2,000\\& \text {Finished Goods Inventory }&\$2,000\\\end{array}$

C) $\begin{array} { l } \text {Cost of Goods Sold }&\$2,000\\& \text {Factory Department Overhead Applied }&\$2,000\\\end{array}$

D) $\begin{array} { l } \text { Cost of Goods Sold}&\$2,000\\& \text { Factory Department Overhead Control}&\$2,000\\\end{array}$