The balance in Brown Company's Work in Process inventory account was $25,000 on August 1 and $20,000 on August 31. The company incurred $30,000 in direct labor cost during August and requisitioned $25,000 in raw materials (all direct material). If the sum of the debits to the Manufacturing Overhead account total $28,000 for the month, and if the sum of the credits totaled $30,000, then:

Select one:

a.Finished Goods was debited for $82,000 during the month.

b.Finished Goods was credited for $95,000 during the month.

c.Manufacturing Overhead was underapplied by $2,000 at the end of the month.

d.Finished Goods was debited for $90,000 during the month.