a company uses job order costing. At the end of the year, applied factory overhead costs were 10000 and actual factory overhead costs were 12000. The company uses the immediate write off methode to dispose of variances. Which of the following journal entrtires is necessary under the immediate write off methode

A.

Cost of Goods Sold $2,000

Factory Department Overhead Applied $2,000

B.

Factory Department Overhead Control $2,000

Cost of Goods Sold $2,000

C.

Factory Department Overhead Control $2,000

Finished Goods Inventory $2,000

D.

Cost of Goods Sold $2,000

Factory Department Overhead Control $2,000