At the end of the Current period, a Company learned that that its overhead was under applied by $1,500 and this amount is not considered material. Based on this information, the Company should:

a. Credit Finished Goods inventory by $1,500

b. Credit Cost of Goods sold by $1,500.

c. Debit Cost of Goods Sold by $1,500.

d. Do nothing because the amount is not material

e. Apologize to the affected company and send it a check for $1,500.