A Large Labor Efficiency Variance Is Prorated to Which of the Following

Multiple Choice

A large labor efficiency variance is prorated to which of the following at year-end? $\begin{array}{lll}&\text{WIP}&\text{FG}\\\underline{\text{Cost of GoodsSold}}&\underline{\text{Inventory}}&\underline{\text{Inventory}}\end{array}$

A) no no no
B) no yes yes
C) yes no no
D) yes yes yes