please help! I think i know the answer i just dont know how to show the work. thank you

7. The following account balances and information are available for Stevens Inc. at the end of 2019: Overapplied Manufacturing overhead Raw materials Work in process Finished goods Cost of goods sold Ending balance $60,000 100,000 25,000 75,000 200,000 (contains $10,000 of applied overhead) (contains $30,000 of applied overhead) (contains $80,000 of applied overhead) The overapplied balance in the Manufacturing Overhead account is determined to be material (significant) After closing the Manufacturing Overhead account, Cost of Goods Sold would have a balance of a. $140,000 b. $240,000 c. $160,000 d. $260,000