4-4 Donna Corporation manufactures custom cabinets for kitchens. It uses a normal- costing system with two direct-cost categories-direct materials and direct manufac- turing labor-and one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for 2017, Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours Actual manufacturing overhead costs Actual direct manufacturing labor-hours $960,000 32,000 hours $992,000 31,000 hours The following information is available as of December 31, 2017. Account Work-in-Process Control Finished Goods Control Cost of Goods Sold Account Balance (Before Proration) $ 40,000 60,000 1,900,000 $2,000,000 Manufacturing Overhead in Each Account Balance Allocated in the Current Year (Before Proration) $ 14,400 24,000 921,600 $960,000 Calculate the under allocated or overallocated manufacturing overhead at the end of 2017 and prorate it to Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts based on the allocated manufacturing overhead in each account balance using normal costing