-bc Carson Inc. has provided the following data for the month of May. 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-Process				Finished Goods			Cost of Goods Sold			Total
Direct materials	$	5,010			$	11,500		$	111,320		$	127,830
Direct labor		2,430				10,500			101,640			114,570
Manufacturing overhead applied		3,200				7,200			69,600			80,000
Total	$	10,640			$	29,200		$	282,560		$	322,400

Manufacturing overhead for the month was underapplied by $10,000. The company allocates any underapplied or overapplied 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. The journal entry to record the allocation of any underapplied or overapplied overhead for May would include the following:

a. credit to Finished Goods of $900.

b. debit to Finished Goods of $29,200.

c. credit to Finished Goods of $29,200.

d. debit to Finished Goods of $900.