Denver Corporation the Records of Denver Corporation Revealed the Following

Denver Corporation The records of Denver Corporation revealed the following data for the current year.
Refer to Denver Corporation. Assume that Denver has overapplied overhead of $25,000 and that this amount is material. What is the balance in Cost of Goods Sold after the overapplied overhead is closed?

A) $123,267
B) $144,033
C) $158,650
D) $108,650