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.
-The cost of goods sold (after adjustment for underapplied or overapplied overhead) is:

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