You produce 100 total units of finished goods. The amount of material used to produce the goods is the equivalent amount of material needed to produce 105 finished goods. The company must track variances in material compared to the original estimated amount. You must only use one picking list journal for each production order. You need to post a picking list that accounts for the material required to produce 105 finished goods. What should you do?

A. Post a picking list for 100 to account for the originally estimated amount. Post an additional picking list to account for the equivalent amount of material to produce 5 finished goods.

B. Report as finished five additional units into the good quantity and post a picking list for only the originally estimated amount.

C. In the Bill of materials production details, edit the estimated amount for each line to equal 105 units of raw material.

D. When creating the lines for a picking list, select the estimated consumption option and override the consumption field with the actual amount to be consumed.