Which of the following events or transactions will not result in manufacturing overhead being applied to Work-in-Process?

A- Completion of a job in the current period that was started in a prior period.

B- Completion of a job in the current period that was started in the current period.

C- Preparing financial statements when work is in process at the end of the period.

D- Preparing financial statements when there is no Work-in-Process at the end of the period.