ments Victoria, Inc Victoria, Inc is a SME manufacturing company located 75 miles north of Corpus Christie. Victoria uses a normal costing system to maintain costing information. The records for the current year revealed the following data: Work in Process Finished Goods Cost of Goods Sold Direct Labor Direct Material 73.150 115.000 133,650 111,800 84,200 Assume that Victoria has underapplied overhead of $10,000 and that this amount is immaterial. What is the balance in Cost of Goods Sold after the underapplied overhead is closed? $143,650 $133,650 $123.650 $137,803 2 pts