How is underapplied overhead eliminated?

A.If small amount=debit cost of goods sold and credit manufacturing overhead if large amount=apportion and close work in process, finished goods and cost of goods sold

B.If small amount=debit cost of goods sold and credit manufacturing overhead if large amount=apportion and close work in process

C.If small amount=credit cost of goods sold and credit manufacturing overhead if large amount=apportion and close work in process, finished goods and cost of goods sold

D.If small amount=credit manufacturing overhead if large amount=apportion and close finished goods and cost of goods sold