12. The Gamma Company had the following amounts are the ending balances of the following accounts: Work in Process $ 5,000 Finished Goods 20,000 Cost of Goods Sold 200,000 If their manufacturing overhead was overallocated by $8,000 and Gamma adjusts their accounts using a proration based on overhead in the ending balances, the revised ending balance for Cost of Goods Sold would be: a. $208,000 b. $207,111 c. $200,000 d. $192,889 e. None of the above