The Following Partially Completed T-Accounts Summarize Last Year's Transactions for Kelshaw

Multiple Choice

The following partially completed T-accounts summarize last year's transactions for Kelshaw Company:At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold.
-What is the cost of goods sold (after adjustment for under- or over applied overhead) ?

A) $51,000.
B) $54,000.
C) $55,000.
D) $56,000.