=+2 Calculate the under- or overallocated manufacturing overhead of Zeniff Ltd in 2014. Dispose of this amount using:

a write-off to Cost of goods sold b proration based on ending balances (before proration) in Work-in-process control, Finished goods control and Cost of goods sold c proration based on the overhead allocated in 2014 (before proration) in the ending balances of Work-in-process control, Finished goods control and Cost of goods sold.