Matthias Corporation has provided data concerning the Corporation's Manufacturing Overhead account for the month of May. Prior to the closing of the overapplied or underapplied balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $65,000 and the total of the credits to the account was $93,000. Which of the following statements is true?

A) Manufacturing overhead applied to Work in Process for the month was $93,000.
B) Manufacturing overhead for the month was underapplied by $28,000.
C) Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $65,000.
D) Actual manufacturing overhead incurred during the month was $93,000.

Some companies feel that the key to success is developing their organization's value systems and then hiring people who share those values.

If the reasoning of the case in the text, Athanasios Valsamis v. Néstor González-Romero is followed, what would Janet have to prove in court?

A) Janet does not have to prove anything, as the burden would shift to Bruce to prove an agreement did not exist.
B) Janet must prove money is due and Bruce is the responsible party.
C) Janet must prove money is due.
D) Janet must prove The Burger Bar is the responsible party.
E) Janet must prove money is due and The Burger Bar is the responsible party.