9 Proration of overhead. (Z. lqbal, adapted) The Zaf Radiator Company uses a normal-costing system a single manufacturing overhead cost pool and machine-hours as the cost-allocation base. The fol- lowing data are for 2017 Budgeted manufacturing overhead costs Overhead allocation base Budgeted machine-hours Manufacturing overhead costs incurred Actual machine-hours $4,800,000 Machine-hours 80,000 $4,900,000 75,000 Machine-hours data and the ending balances (before proration of under or overallocated overhead) are as follows: Actual Machine-Hours 60,000 11,000 4,000 2017 End-of-Year Balance $8,000,000 1,250,000 750,000 Cost of Goods Sold Finished Goods Control Work-in-Process Control