When Using the Proration Approach the Final Balance in the Manufacturing

Multiple Choice

When using the proration approach the final balance in the Manufacturing Overhead Control account can be closed to which account(s) at year-end?

A) Work-in-Process Control
B) Income Summary
C) Finished Goods Inventory
D) Cost of Goods Sold
E) Work-in-Process Control, Finished Goods Inventory or Cost of Goods Sold would normally be used.