The Following Data Is Available for Sykes Company, a Small $\quad$

The following data is available for Sykes Company, a small manufacturing firm, for the month of October:
Actual manufacturing overhead costs incurred $\quad$ $56,000
Manufacturing overhead Allocated to jobs $\quad$$\quad$ 58,000
Over allocated manufacturing overhead $\quad$$\quad$$\quad$ $2,000

Assume that the amount of over allocated manufacturing overhead is not material.
Sykes Company will dispose of the under allocation by

A) increasing cost of goods sold by $2,000.
B) decreasing cost of goods sold by $2,000.
C) reducing cost of goods manufactured by $2,000.
D) decreasing cost of goods manufactured by $2,000.