What is the journal entry Abernathy Company should use to write-off the difference between allocated ...

What is the journal entry Abernathy Company should use to write-off the difference between allocated and actual overhead directly to cost of goods sold?
A)
Cost of Goods Sold     25,000
Manufacturing Overhead Allocated   200,000
Manufacturing Overhead Control   225,000

B)
Cost of Goods Sold   25,000
Manufacturing Overhead Allocated   25,000

C)
Manufacturing Overhead Allocated   25,000
Cost of Goods Sold   25,000

D)
Manufacturing Overhead Control   25,000
Cost of Goods Sold   25,000

E)
Cost of Goods Sold   25,000
Manufacturing Overhead Control   200,000
Manufacturing Overhead Allocated   225,000