At the end of the year, Jenkins Corporation had $120,000 in the Factory Overhead account and applied

factory overhead of $100,000. The controller has decided that the difference is too large to close to Cost of

Goods Sold. Work in process inventories were $30,000, finished goods inventories were $60,000, and cost

of goods sold during the year was $210,000. How should the entry to dispose of the difference in overhead

incurred and overhead applied affect Cost of Goods Sold?

A. 20,000 debit

B. $6,000 credit

C. $14,000 dedit

D. $14,000 crebit