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

What is the journal entry Beckworth Company should use to write-off the difference between allocated and actual overhead using the proration approach based on overhead allocated?
A)
Work-in-Process Control   885
Finished Goods Control   2,010
Cost of Goods Sold   12,105
Manufacturing Overhead Control   175,000
Manufacturing Overhead Allocated   190,000

B)
Manufacturing Overhead Allocated   190,000
             Manufacturing Overhead Control   175,000
Work-in-Process Control   885
Finished Goods Control   2,010
               Cost of Goods Sold   12,105

C)
Manufacturing Overhead Allocated   190,000
             Manufacturing Overhead Control   175,000
Work-in-Process Control   2,825
Finished Goods Control   3,750
               Cost of Goods Sold   8,425

D)
Work-in-Process Control   2,825
Finished Goods Control   3,750
Cost of Goods Sold   8,425
Manufacturing Overhead Control   175,000
Manufacturing Overhead Allocated   190,000

E)
Cost of Goods Sold   15,000
Manufacturing Overhead Control   175,000
Manufacturing Overhead Allocated   190,000