7. Information regarding a companys 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 companys 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. $2,169,000

B. $2,169,900

C. $2,172,115

D. $2,330,100