(Appendix) Which of the following is true concerning significantly large labor variances?
  a.  They are prorated among Work in Process, Finished Goods, and Cost of Goods Sold.
  b.  They are closed to Cost of Goods Sold.
  c.  They are prorated among Materials, Work in Process, Finished Goods, and Cost of Goods Sold.
  d.  They are reported on the balance sheet at the end of the year.
  e.  All of the above.