Assume that Crane Manufacturing has $8,100 of under-applied Manufacturing Overhead at December 31, 2022 and has the following account balances at year end: Work in Process Inventory $15,360 Finished Goods Inventory 20,480 Cost of Goods Sold 66,560 Total costs $102,400 Close out the under-applied Manufacturing Overhead using the proration method. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Work in Process Inventory Finished Goods Inventory Cost of Goods Sold under-applied Manufacturing Overhead Debit Credit SUPPORT