A Firm's Total Overhead Incurred for the Year Was $40

A firm's total overhead incurred for the year was $40 000,and at year-end the overhead component of WIP,FG and COGS were as follows:
If underapplied or overapplied overhead is to be prorated,what is the amount (to the nearest dollar) that will be transferred to WIP because of the proration?

A) Credit WIP with $945
B) Debit WIP with $945
C) Credit WIP with $974
D) Debit WIP with $974