Assume that Cullumber Manufacturing has $8,200 of under-applied Manufacturing Overhead at December 31, 2022 and has the following account balances at year end: Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Total costs $15.405 20,540 66,755 $102,700 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.) Debit Credit Account Titles and Explanation (To close under-applied Manufacturing Overhead)