At the End of the Fiscal Year, Any Overapplied or Underapplied

At the end of the fiscal year, any overapplied or underapplied overhead is

A) transferred to the Cost of Goods Sold account in an adjustment.
B) shown on the balance sheet as either a deferred charge or a deferred credit.
C) allocated to Cost of Goods Sold, Finished Goods Inventory, and Work in Process Inventory.
D) transferred to the Cost of Goods Manufactured account in an adjustment.