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Manufacturing overhead has an underallocated balance of $12,400 ; raw materials inventory balance is $145,600 ; work in process inventory is $122,400 ; finished goods

Manufacturing overhead has an underallocated balance of $12,400; raw materials inventory balance is $145,600; work in process inventory is $122,400; finished goods inventory is $140,800; and cost of goods sold is $170,000. After adjusting for the underallocated manufacturingoverhead, what is cost of goodssold?

A. $ 12,400

B. $157,600

C. $170,000

D. $ 182,400

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