April Showers Corporation applies overhead based upon machine-hours. Budgeted factory overhead was $266,400 and budgeted machine-hours were 18,500. The budgeted factory overhead rate per machine-hour is $14.40. Actual factory overhead was $287,920 and actual machine-hours were 19,050. Before disposition of under/overapplied overhead, the cost of goods sold balance was $560,000 and relevant ending inventories were as follows: WIP, $190,000 Finished goods, $250,000 Required: A. Compute the over/underapplied overhead. Also, indicate whether the amount is over- or underapplied. B. Calculate the ending balances in Work In Process, Finished Goods, and Cost of Goods Sold if under- or overapplied is material and prorated based on ending balances (before proration) in the relevant accounts