Because the Beckworth Company used a budeeted lndicect cost allocation rate for its manufacturing operations, the amount allocated ($190,000) was disferent from the actual amount incurred ($175,000). These were the respective ending balances in the Manufacturing Overhead Allocated and Manufacturing Overhead control accounts, Before disposition of under/overallocated overhead, the following information was available: Overhead Allocated Included Sil $12,000 $27,000 $163,000 Account Direct materials WIP Finished goods Cost of goods sold Balance $50,000 $165,000 $219,000 $492,000 a) What is the journal entry Beckworth Company should use to write-off the difference between allocated and actual overhead directly to cost of goods sold? b) What is the journal entry Beckworth Company should use to write-off the difference between allocated and actual overhead using the proration approach based on overhead allocated?