12. Operations at Stark Industries had overapplied manufacturing overhead of $200,000 for the year just completed. The beginning/ending balances of Raw Materials, Work in Process, and Finished Goods are shown below. How much was charged to Finished Goods to adjust for the applied overhead? Cost of Goods Sold for the year was $200,000, prior to any adjustments. Raw Materials Work in Process Finished Goods Balance, Jan 1st 150,000 150,000 100,000 Balance, Dec 31st 500,000 50,000 250,000 A) $40,000 B) $50,000 C) $62,500 D) $100,000