please do not use hand written writting

QUESTION 13 The records of Phoenix Corporation revealed the following data for the current year. Direct Material $ 84,200 WIP inventory $ 73,150 FG Inventory $115,000 I Cost of goods sold $133,650 Assume that Phoenix has over-applied overhead of $37,200 and that this amount is not material. The journal entry needed to adjust for the under-applied overhead amount would include: O a. Debit Cost of Goods Sold $37,200 Ob. Credit Work in Process $8,456; Finished Goods $13,294: Cost of Goods Sold $15,450 OC. Debit Work in Process $8,456; Finished Goods $13,294; Cost of Goods Sold $15,450 O d. Credit Cost of Goods Sold $37,200 Oe. Debit Direct Materials $7,812, Work in Process $13,176; Finished Goods $10,416; Cost of Goods Sold $12,276