When using the proration approach the final balance in the Manulacturing Overhead Control account can be closed to which accountia$)$ at year$-$end?

A$.$ Work$-$in$-$Process Control

B$.$ Cost of Goods Sold

C$.$ Income Summary

D$.$ Finished Goods Irreentory

E$.$ Work$-$in$-$Process Control, Finished Goods Invertory or Cost of Coods Sold