Bruni Incuses a Job-Order Costing System in Which Any Underapplied or or Overapplied

Bruni Inc.uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month.The company has provided the following data for February:
-The cost of goods sold that appears on the income statement for February and that has been adjusted for any underapplied or overapplied overhead is closest to:

A) $139,000
B) $111,000
C) $131,000
D) $123,000