The Houston Company had the following amounts in their account balances at the end of 2020: Raw Material Inventory $ 30,000 Work In Process Inventory 5,000 Finished Goods Inventory 20,000 Cost of Goods Sold 200,000 The manufacturing overhead was underapplied by $ 8,000 and Houston adjusts their accounts using the direct write-off method assuming the amount is immaterial REQUIRED: Determine the revised ending balance for Cost of Goods Sold after the adjustment a $ 192,000 b. $ 208,000 c. $ 192,889. d. $ 200,000 A Moving to the next question prevents changes to this