Mowers Inc

Mowers 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.During December,the cost of goods manufactured was $126,000 and manufacturing overhead was underapplied by $5,000.The beginning finished goods inventory was $31,000 and the ending finished goods inventory was $35,000.
-The unadjusted cost of goods sold (in other words,cost of goods sold before adjusting for any underapplied or overapplied overhead) for December is closest to:

A) $127,000
B) $123,000
C) $126,000
D) $122,000