The Abernathy Company uses the proration approach in making year-end adjustments. In 2022, the amount allocated ($5,000) was different from the actual amount incurred ($7,500). The actual results are as follows:

Account	Balance (before proration)	Allocated Overhead (before proration)
Work-in-Process	$25,000	$2,000
Finished Goods	$20,000	$1,000
Cost of Goods Sold	$30,000	$2,000

1.What is the ending balance of Cost of Goods Sold after proration, assuming proration is based on the overhead allocated before proration?

A. $29,000

B.$29,500

C.$31,000

D.$32,000