(b) Complete the table below to show the ending balances in work in process and cost of goods sold if the under- or overallocated overhead amount is prorated using the overhead allocated in 20172017 (before proration) in the ending balances of cost of goods sold and work-in-process control accounts. (Enter the percentages to the nearest tenth of a percent, X.X%, and round your final answers to the nearest whole dollar.) Account Allocated Overhead Allocated Overhead Proration of Account Included in Included in Balance Each Each Over- or Balance Account Account (Before Balance Balance Underallocated (After (Before Account Proration) Proration) As a % of Total Overhead Proration) Work in process $49,830 $26,400 5.5% $99 $49,929 Cost of goods sold 836,670 456,600 94.5% 1,701 838,371 Total $886,500 $483,000 100.0 % $1,800 $888,300