What is the most commonly used method to account for overallocated overhead?

Question $9$ Select one:

a$.$

The proration method where the amount is prorated between work in process inventory and finished goods inventory

b$.$

The cost of goods sold method where the amount is credited to cost of goods sold

c$.$

The cost of goods sold method where the amount is debited to cost of goods sold

d$.$

The proration method where the amount is prorated among the work in process inventory, finished goods inventory and cost of goods sold