Please answer the following. Thanks

The records of Apex Corporation revealed the following data for the current year. Refer to Apex Corporation. Assume that Apex 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? Refer to Apex Corporation. Assume that Apex 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? a. $123,650 b. $137,803 c. $143,650 d. $133,650