Assume that Willmart Manufacturing has $10,400 of under-applied Manufacturing Overhead at December 31, 2020 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. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) Account Titles and Explanation Debit Credit (To close under-applied Manufacturing Overhead)