4 points Woodstock Corporation applies overhead based upon labor hours, Budgeted factory overhead was $266.400 and budgeted for hours were 18,500. Actual factory overhead was $287.920 and actuallabor hours were 19.050. Before disposition of under/overapplied overhead, account balances were as follows: Total Account Labor Hours Account Balance Reflected in Each Account WIP $190.000 1.905 hours Finished Goods 250.000 6,667 50 hours Cost of Goods Sold 560,000 10.477.50 hours Total $1.000.000 19.050 hours Using the proration approach based on the amount of overhead in each account balance the ending balance in Wip after adjustment would be 5187,416 $192.584 5138.640 $191,360 What