As you can see the solution is there but i want to know the formulas to get the answer. for all the places highlight in blue.

thanks in advance

Requirement Calculate the underallocated or overallocated manufacturing overhead at the end of 2020 and prorate it to Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts based on the allocated manufacturing overhead in each account balance using normal costing Account Work-in-process control Finished goods control Cost of goods sold Overhead in Each Account Balance Account Allocated in the Manufacturing Account Balance Actual Direct Current Year Overhead as a Balance (Before Manufacturing (Before Percent of Proration (After) Proration) Labor-Hours Proration) Total Amount Proration) $ 43.000 594 $ 14 256 22% $ 12,474's 55 474 58,000 1.296 $ 31.104 $ 272165 85 216 $ 2,000,000 25 110 $ 602 640 930 $ 527310 S 252310 $ 2101,000 27,000 $ 648 000 5 567 000 $ 2.000.000 1000 48 % Total Manufacturing overhead costs - $ Budgeted manufacturing overhead costs Budgeted direct manufacturing labor hours Actual manufacturing overhead costs Actual direct manufacturing labor-hours 888,000 37,000 hours 1,215,000 27,000 hours $ unt hce er) tion) Print Done