{a} What was the amount in the beginning Finished Goods and beginning WontIn Process accounts for year 3? WorkinProcess Inventory: Finished Goods Inventory: {b} G'Leary incurred direct materials cost of $51000 and used an additional 300 hours in year 3 to complete job Mil2E. What was the final {total} cost charged to job MCETS? Final (total) cost charged: {c} What was over or underapplied overhead for year 3? overhead {d} G'Leary prorates any over or under applied overhead to Cost of Goods Sold, Finished Goods Inventory. and WorkInProcess Inventory using direct labor hours as the basis for applying overhead. Prepare the journal entry to prorate the Gver- or Under applied Overhead. (If no entry is required for a transactionlevent. select \"No journal entry required" in the first account field.)