on 12 Posts out of 10 a question KO SRL has provided the following data for the month of October. There were no beginning inventories consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work in Process Finished Goods Cost of Goods Sold Total Direct Materials $ 8,991 $6,168 $5,004 $ 20,163 Direct Labor 14,340 12,112 6,451 32,903 Manufacturing Overhead Applied 33,266 43,428 22,554 99,248 Total 56,597 61,708 34,009 152,314 The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Manufacturing overhead for the month was underapplied by $13.986. What does the journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for the month include? Select one A A debit of 3,178 to Cost of Goods Sold. B. A credit of 4,688 to Cost of Goods Sold. CA credit of 3.178 to Cost of Goods Sold. D. A debit of 6,120 to Cost of Goods Sold. E. A debit of 4,688 to Cost of Goods Sold