Manufacturing Overhead Has an Underallocated Balance of $12,000;raw Materials Inventory

Manufacturing overhead has an underallocated balance of $12,000;raw materials inventory balance is $145,000;work in process inventory is $122,000;finished goods inventory is $140,000;and cost of goods sold is $170,000.After adjusting for the underallocated manufacturing overhead,what is cost of goods sold?

A) $170,000
B) $12,000
C) $182,000
D) $158,000