2. Assume the variance calculated is material. After prorating, dose the variances to the appropriate accounts. If an amount box does not require an entry, leave it bu Overhead Control Cost of Goods sold 24.500 Work-In-Process Inventory 1111 Finished Goods Inventory 2. Assume the variance calculated is material. After prorating, dose the variances to the appropriate accounts. If an amount box does not require an entry, leave it bu Overhead Control Cost of Goods sold 24.500 Work-In-Process Inventory 1111 Finished Goods Inventory