Samuelson Company Has the Following Selected Debit Balance Accounts at the End

Multiple Choice

Samuelson Company has the following selected debit balance accounts at the end of the current year: Work-in-Process, $25,000; Finished Goods, $12,500; Cost of Goods Sold, $37,500; and Factory Overhead, $6,000. The pro-rated amount charged to Cost of Goods Sold for factory overhead will be

A) $25,000.
B) $3,000.
C) $37,500.
D) $6,000.