At the end of the year, WIP, FG & CGS had account balances of SAR $75,000$ and the

ratio of their account balances were $20\%,30\%$ and $50\%$ respectively. If misallocated overhead is SAR $30,000,$ how much$-$misallocated overhead will be allocated to WIP?

A$.$ SAR $9,000$

B$.$ SAR $6,000$

C$.$ SAR $15,000$

D$.$ SAR $7000$