A large labor efficiency variance is prorated to which of the following at year-end? Select one

A large labor efficiency variance is prorated to which of the following at year- end? Select one: Cost of Goods Sold WIP Inventory FG Inventory yes yes Cost of Goods Sold Cost Of Goods Sold yes Cost of Goods Sold yes WIP Inventory FG Inventory WIP Inventory FG Inventory WIP Inventory FG Inventory yes yes