7. The following information is provided about Bradley Corp. for 2022. There is one indirect-cost category (manufacturing overhead). Bradley Corp. uses direct labor hours to allocate overhead. Bradley Corp. uses normal-costing. The information below relates to costing: (a) What amount of direct materials were used in production? $10,000 (b) What is the manufacturing overhead rate using normal-costing? (c) What was the amount of manufacturing overhead allocated to jobs during the year? (d) What was the total cost of jobs completed during the year? (e) What was the balance in WIP at the end of the year before any adjustments? (f) What is cost of goods sold prior to any adjustments? (g) What is the amount of the under- or over-allocation? Is the company under- or overallocated? (h) Adjust for the under- or over-allocation using (1) the write off method. Show the journal entry and the updated ending balance(s). (2) the proration method using ending balances. Show the journal entry and the updated ending balance(s)