What is the correct journal entry for year$-$end adjustment, assuming the company follows the write$-$off to cost of goods sold approach?

Dr$.$ Manufacturing Overhead Allocated $288,000$

Cr$.$ Cost of Goods Sold

Manufacturing Overhead Control

$8,000$

$280,000$

Dr$.$ Manufacturing Overhead Allocated $10,000$

Cr$.$ Cost of Goods Sold

$10,000$

Dr$.$ Work$-$in$-$Process Control $12,000$

Finished Goods

$23,000$

Cost of Goods Sold

$35,000$

Cr$.$ Manufacturing Overhead Allocated

$70,000$

Dr$.$ Manufacturing Overhead Control $25,000$

Cost of Goods Sold

$5,000$

Cr$.$ Manufacturing Overhead Allocated $,30,000$