Figure 4-7 the Cherokee Company Uses a Predetermined Overhead Rate

Figure 4-7 The Cherokee Company uses a predetermined overhead rate. The following accounts have these unadjusted balances:
Refer to Figure 4-7. If Manufacturing overhead was $12,000 underapplied and considered material, what is the journal entry?

A) Cost of Goods Sold $12,000 Manufacturing Overhead $12,000
B) Work in Process $4,800 Finished Goods $1,200
Cost of Goods Sold $6,000
Manufacturing Overhead $12,000
C) Manufacturing Overhead $12,000 Raw Materials $2,000
Work in Process $4,000
Finished Goods $1,000
Cost of Goods Sold $5,000
D) Raw Materials $2,000 Work in process $4,000
Finished Goods $1,000
Cost of Goods Sold $5,000
Manufacturing Overhead $12,000
E) Manufacturing Overhead $12,000 Work in Process $4,800
Finished Goods $1,200
Cost of Goods Sold $6,000