The Ogunquit Company Uses a Predetermined Overhead Rate -Refer to the Figure

The Ogunquit Company uses a predetermined overhead rate. The following accounts have these unadjusted balances:
$\begin{array}{ll}\text { Raw Materials } & \$ 20,000 \\\text { Work in Process } & \$ 40,000 \\\text { Finished Goods } & \$ 10,000 \\\text { Cost of Goods Sold } & \$ 50,000\end{array}$
-Refer to the figure.If Manufacturing Overhead was $12,000 overapplied and considered immaterial,what is the journal entry?

A) $\begin{array}{lr}\text { Cost of Goods Sold}&\$12,000\\\text {Manufacturing Overhead }&&\$12,000\\\end{array}$

B) $$\begin{array} { c c } \text { Manufacturing Overhead }& \$ 12,000 \\\text { Cost of Goods Sold }&&\$ 12,000 \\\end{array}$$
C) $$\begin{array} { l l l } \text { Manufacturing Overhead } & \$ 12,000 & \\\text { Raw Materials } & & \$ 2,000 \\\text { Work in Process } && \$ 4,000 \\\text { Finished Goods } & &\$ 1,000 \\\text { Cost of Goods Sold } && \$ 5,000\end{array}$$
D) $$\begin{array} { c c c } \text { Manufacturing Overhead } & \$ 12,000 & \\\text { Work in Process } & & \$ 4,800 \\\text { Finished Goods } && \$ 1,200 \\\text { Cost of Goods Sold } && \$ 6,000\end{array}$$