-10 ION TO COST AND MANAGERIAL ACCOUNTING Davidson Company's manufacturing overhead account showed a $6,200 under-allocated balance on December 31, 2019. Other accounts showed the following balances on December 31, 2019 Materials inventory $50,000 WIP inventory $30,000 Finished goods inventory $20,000 COGS $100,000 Davidson adjusts COGS for the balance in manufacturing overhead. The balance in COGS after dosing out the balance in manufacturing overhead is: Select one O a $100.000 b. 593,800 C. $105,200 d. $ 103,100 A ANG B. H N M