Assume that Blossom Manufacturing has $8,000 of underapplied Manufacturing Overhead at December 31, 2022 and has the following account balances at year end: Work in Process Inventory $15,300 Finished Goods Inventory 20,400 Cost of Goods Sold 66,300 Total costs $102,000 Close out the underapplied Manufacturing Overhead using the proration method. [List all debitentries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not Indent manually.) Account Titles and Explanation {To close underapplied Manufacturing Overhead)