Daniel Company's Manufacturing Overhead Account Showed a $4,500 Overallocated Balance

Daniel Company's manufacturing overhead account showed a $4,500 overallocated balance at the end of 2005. Actual overhead incurred was $95,000. Other accounts showed the following balances:
$$\begin{array} { | l | l | } \hline \text { Materials inventory } & \$ 10,000 \\\hline \text { Work in process inventory } & \$ 30,000 \\\hline \text { Finished goods inventory } & \$ 45,000 \\\hline \text { Cost of goods sold } & \$ 275,000 \\\hline\end{array}$$ What will be the ending balance in cost of goods sold after allocating the proper amount of the manufacturing overhead?

A) $270,500
B) $279,500
C) $266,000
D) $284,000