5. It is the end of the fiscal year for Sophco. The company applies Manufacturing Overhead to its inventory and cost of goods sold using a normal costing system and a predetermined overhead rate. At the end of the year, the following balances are in the WIP and FG inventories, cost of good sold and manufacturing overhead accounts. WIP INV FG INV COGS RM 1,000,000 RM 500,000 RM 2,500,000 DL 3,000,000 DL DL 2,500,000 8,500,000 MO MO MO H 4,000,000 H 3,000,000 H 14,000,000 MFG OH 150,000 Required: Using the proration method, prorate the $150,000 of over-applied manufacturing overhead to each account and enter the amounts into the "T" accounts above