The Proration Method of Disposing of Overhead Variances Assigns the Variance

The proration method of disposing of overhead variances assigns the variance in proportion to the sizes of the ending account balances to:

A) Direct Materials Inventory and WIP Inventory
B) WIP Inventory, Finished Goods Inventory, and Direct Materials Inventory
C) Cost of Goods Sold, WIP Inventory, and Finished Goods Inventory
D) Cost of Goods Sold, WIP Inventory, and Direct Materials