What is the most commonly used method to account for over-allocated overhead?

Select one:

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

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

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

d. The proration method where the amount is prorated