Information regarding a company's year-end account balances is shown below.

Account Balance (Before Proration)

Allocated Overhead in Each Balance

Direct material inventory

$100,000

$0

Work-in-process inventory

25,000

10,000

Finished goods inventory

225,000

100,000

Cost of goods sold

2,250,000

890,000

• If the company's overhead was overapplied by $90,000 and the company uses the most accurate method of prorating overapplied or underapplied overhead, the balance in the cost of goods sold account after proration would be
• A.
• $2,330,100
• B.
• $2,172,115
• C.
• $2,169,000
• D.
• $2,169,900