Which of the Following Events or Transactions Will not Result

Which of the following events or transactions will not result in manufacturing overhead being applied to production?

A) Completion of a job in the current period that was started in a prior period.
B) Completion of a job in the current period that was started in the current period.
C) Preparing financial statements when work is in process at the end of the period.
D) Preparing financial statements when there is no Work-in-Process at the end of the perioD.
The absence of Work-in-Process at the end of the period results in no overhead being applieD.