ABC Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month Work In Process Finished Goods Cost of Goods Sold Total Direct material Direct labor S16,790 16060 9880 42730 S43,930$63,100 4202059790 2660038000 112550160890 S2,380 Ianufacturing overhead applied Total 1710 1520 5610 Actual Manufacturing overhead for the month was 31,000 The Cost of Goods sold balance at the end of November after allocation of any under applied or overapplied manufacturing overhead for month, using proration based on manufacturing overhead applied in ending balances, is closest to: A. $117.450 B. $112,550 C. $107,650 D. $105,550