Which approach is known for spreading the underallocated overhead or overallocated overhead among ...

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Which approach is known for spreading the underallocated overhead or overallocated overhead among ...

Which approach is known for spreading the underallocated overhead or overallocated overhead among ending work-in-process inventory, finished goods inventory, and cost of goods sold?
A) Proration.
B) Adjusted allocation-rate.
C) Numerator reason.
D) Denominator reason.
E) Write-off to cost of goods sold.

Textbook

Managerial Accounting: Decision Making and Motivating Performance

Edition: 1^st

Authors: Datar, Rajan

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