CV Karya Keren uses Normal Costing and has the following data:Actual MOH rate: IDR $50,000$ per labor hourMOH budget rate: IDR $60,000$ per labor hourActual labor hours: $3,000$ hours Budgeted labor hours: $4,000$ hoursCost of raw materials used $($DM Used Cost$)$: IDR $400,000,000$ Direct labor costs $($DML Cost$)$: IDR $150,000,000$If the company wants to adjust the MOH difference using the Write$-$off to COGS method, then the adjusting journal to be made is:

a$.$ DrMOH Control Rp$.150$ million, Dr$.$ COGS IDR $30$ million; Cr$.$ MOH Allocated IDR $180$ million

b$.$ Dr$.$ MOH Allocated IDR $180$ million; Cr$.$ COGS IDR $30$ million, Cr$.$ MOH Control Rp$.150$ million

c$.$ DrMOH Control Rp$.180$ million; CrCOGS IDR $30$ million, CrMOH Allocated IDR $150$ million

d$.$ Dr$.$ MOH Allocated IDR $150$ million, Dr$.$ COGS IDR $30$ million; Cr$.$ MOH Control Rp$.180$ million