The following are selected unadjusted account balances from Harmon Industries for the most recent year.

Beginning work in process inventory	$2,300
Ending work in process inventory	$17,500
Beginning finished goods inventory	$25,100
Ending finished goods inventory	$61,250
Manufacturing overhead (credit balance)	$3,100
Cost of goods sold	$96,250

If Harmon Industries uses the Proration method to eliminate any under- or over-applied overhead, what amount will they report as Cost of Goods Sold on their Income Statement?

A) $93,837

B) $94,545

C) $97,955

D) $98,663