Assume There Is $2,000 of Overapplied Fixed Overhead, Which Is

Assume there is $2,000 of overapplied fixed overhead, which is to be prorated. Current balances of selected accounts are: Work in process $15,000
Finished goods 25,000
Cost of goods sold 60,000
The adjusting journal entry is:

A) Overapplied fixed overhead 2,000 Work in process 300
Finished goods 500
Cost of goods sold 1,200
B) Work in process 300 Finished goods 500
Cost of goods sold 1,200
Overapplied fixed overhead 2,000
C) Fixed overhead control 2,000 Work in process 300
Finished goods 500
Cost of goods sold 1,200
D) Work in process 300 Finished goods 500
Cost of goods sold 1,200
Fixed overhead allocated 2,000