Manufacturing Overhead Has an Underallocated Balance of $6,200; Raw Materials

Multiple Choice

Manufacturing overhead has an underallocated balance of $6,200; raw materials inventory balance is $50,000; work in process inventory is $30,000; finished goods inventory is $20,000; and cost of goods sold is $100,000. Which of these accounts would have an ending credit balance?

A) Raw Materials Inventory account
B) Finished Goods Inventory account
C) Work-in-Process Inventory account
D) None of the above