Because the Hamed Company used a budgeted indirect-cost rate for its manufacturing operations, the amount allocated ($200,000) was different from the actual amount incurred ($225,000). Ending balances in the relevant accounts are: Work-in-Process Finished Goods Cost of Goods Sold $ 10,000 20,000 170,000 Required: a. What is the journal entry used to write off the difference between allocated and actual overhead directly to cost of goods sold? b. What is the journal entry used to write off the difference between allocated and actual overhead using the proration approach? 7 i B I 8 55