20.000 2. Assume the variance calculated is matenal. After prorating, close the variances to the appropriate accounts. If an amount box does not require an entry, leave it blank. Overhead Control Cost of Goods Sold Work-in-Process Inventory Finished Goods Inventory 304,000 304,000 152.000 Assume the variance calculated is material, After prorating provide the final ending balances of these accounts. Unadjusted Prorated Overapplied Adjusted Balance Overhead Balance Work in Process Inventory $152.000 $304,000 Finished Goods Inventory Cost of Goods Sold $304,000 Feedback Cho My Won Il variance is material, it is prorated among Work in Process Flouhed Goods and cost of Good Sold 3. What If the variances of the opposite sign calculated in Requirement 1 Provide the approprate adjusting journal entries for Requirements