A company has provided you with the followng information related to the associated costs and balances in its Work in Process, Finished Goods, and Cost of Goods Sold accounts. All amounts are associated with the month of March since there were no beginning inventories. Manufacturing overhead for March was underapplied by $3,500. The company allocates any underapplied or overapplied overhead among WIP, FG, and COGS based on the proportional amount of MOH applied to each of those accounts during the month.

	Work in Process (WIP)	Finished Goods (FG)	Cost of Goods Sold (COGS)
MOH Applied	$28,935	$22,505	$12,860
Balance before adjustment	$40,622	$33,940	$65,638

a) How much of the underapplied overhead will be allocated to each of the 3 accounts?

b) What will be the ending balances in each of the three accounts?