Filippucci Company used a budgeted indirect-cost rate for its manufacturing operations, the amount allocated ($200,000) is different from the actual amount incurred ($225,000). Ending balances in the relevant accounts are:

work in process 10000$

finished goods 20000

cost of good sold 170000

Under the writeoff approach, the difference between Manufacturing Overhead Control and Manufacturing Overhead Allocated is adjusted in the ________.

Select one:

A.

Work-in Process account

B.

Miscellaneous Expenses account

C.

Manufacturing Overhead account

D.

Cost of Goods Sold account