Davidson Company's Manufacturing Overhead Account Showed a $6,200 Underallocated Balance

Davidson Company's manufacturing overhead account showed a $6,200 underallocated balance on December 31, 2009. Other accounts showed the following balances on December 31, 2009:
$$\begin{array} { | l | r | } \hline \text { Materials inventory } & \$ 50,000 \\\hline \text { Work in process inventory } & \$ 30,000 \\\hline \text { Finished goods inventory } & \$ 20,000 \\\hline \text { Cost of goods sold } & \$ 100,000 \\\hline\end{array}$$ Davidson adjusts costs of goods sold for the balance in manufacturing overhead. What is the balance in Cost of goods sold after closing out the balance in manufacturing overhead?

A) $93,800
B) $103,100
C) $106,200
D) $100,000