Manufacturing Overhead Has an Overallocated Allocated Balance of $6,200;raw Materials

Manufacturing overhead has an overallocated allocated balance of $6,200;raw materials inventory balance is $50,000;work in process inventory is $30,000;finished goods inventory is $20,000;and cost of goods sold is $100,000.
Which of these accounts would have an ending credit balance?

A) Manufacturing overhead
B) Finished goods inventory
C) Work in process inventory
D) Cost of goods sold