4. Assume that ROW Co has the following accounts at the end of the year. Make the necessary journal entry to allocate the under/over applied overhead. (10 points) Cost of Goods Sold 420.000 Work in Process 20.000 Finished Goods Inventory_60.000 4. Assume that ROW Co has the following accounts at the end of the year. Make the necessary journal entry to allocate the under/over applied overhead. (10 points) Cost of Goods Sold 420.000 Work in Process 20.000 Finished Goods Inventory_60.000