CV Karya Keren usesNormal Costing and has the following data:Actual MOH rate: IDR $50,000$ per labor hourMOH budget rate: IDR $60,000$ per labor hourActual labor hours: $3,000$ hours Budgeted labor hours: $4,000$ hoursCost of raw materials used $($DM Used Cost$)$: IDR $400,000,000$ Direct labor costs $($DML Cost$)$: IDR $150,000,000$The final WIP balance is IDR $25,000,000,$ the final FG balance is IDR $10,000,000,$ and the COGS balance is IDR $65,000,000.$ The company wants to adjust the MOH difference using the Proration $-$ Based on Ending Balance method. What is Finished Good's ending balance after adjustments?

a$.$ IDR $13,000,000$

b$.$ IDR $10,000,000$

c$.$ IDR $7,000,000$

d$.$ IDR $3,000,000$