Which of the Following Would Possibly Be Adjusted as an End-Of-Period

Multiple Choice

Which of the following would possibly be adjusted as an end-of-period adjustment, using the adjusted allocation rate approach?

A) individual job records
B) ending work-in-process and finished goods inventories
C) cost of goods sold
D) only individual job records and ending finished goods inventory
E) ending work-in-process and finished goods inventories, individual job records, and cost of goods sold