Manufacturing overhead has an underallocated balance of $6,200, raw materials inventory balance is $50,000; work in process inventory is $30,000, finished goods inventory is $20,000 and cost of goods sold is $100,000 Using this information, which account would have an opening credit balance? O A. Raw Materials Inventory account O B. Work-in-Process Inventory account C. Finished Goods Inventory account O D. None of the above