please help me those questions

Question Help Manufacturing overhead has an underallocated balance of $12,900; raw materials inventory balance is S145,700; work in process inventory is S122,100; finished goods inventory is $140,400; and cost of goods sold is $170.400. After adjusting for the underallocated manufacturing overhead, what is cost of goods sold? OA. $170,400 O B. $157,500 O C. $183,300 O D. $12,900