When underapplied or overapplied manufacturing overhead is prorated, amounts can be assigned to which of the following accounts?

Multiple Choice

Raw$-$Material Inventory, Manufacturing Overhead, and Direct Labor.

Cost of Goods Sold, Work$-$in$-$Process Inventory, and Finished$-$Goods Inventory.

Work$-$in$-$Process Inventory, Raw$-$Material Inventory, and Cost of Goods Sold.

Raw$-$Material Inventory, Finished$-$Goods Inventory, and Cost of Goods Sold.

Raw$-$Material Inventory, Work$-$in$-$Process Inventory, and Finished$-$Goods Inventory.