If a Company Chooses to "Prorate and Apportion" the Difference

If a company chooses to "prorate and apportion" the difference between Actual Manufacturing Overhead and Applied Manufacturing Overhead, at end-of-period, the difference will be prorated and apportioned between which of the following three accounts?

A) Raw Materials Inventory, Work-In-Process Inventory, Finished Goods Inventory
B) Raw Materials Inventory, Work-In-Process Inventory, Cost of Goods Sold
C) Work-In-Process Inventory, Finished Goods Inventory, Cost of Goods Sold
D) Raw Materials Inventory, Finished Goods Inventory, Costs of Goods Sold