South-eastern, LLC has provided the following data for the month of April. 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 Finished Cost of Goods Total Process Goods Sold Direct Materials $ 6,521 $ 7,112 $ 5,614 19,247 Direct Labor 11,689 11,680 5,253 28,622 Manufacturing Overhead 37,963 43,372 18,279 99,614 Applied Total 56,173 62,164 29,146 147,483 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 $8,050. What does the journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for the month include? Select one: O A. A credit of 3,505 to Work-in-Process. O B. A debit of 3,505 to Work-in-Process. O C. A credit of 3,068 to Work-in-process. O D. A debit of 3,068 to Work-in-Process. O E. A debit of 1477 to Work-in-Process