c. Dispose of the amount using a proration based on the overhead allocated in 2017 (before proration) in the ending balances of Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. Begin by selecting the formula to calculate the adjustment to account. Then enter the amounts in the formula. (Enter the proportions as a decimal to three decimal places, "X.XXX". L sign or parentheses to show overallocated amounts and adjustments to be subtracted.) Proportion (decimal) x x COGS FG WIP x 0.700 x $ 0.250 x 0.050 x (Over-) Underallocated OH 325,000 325,000 325,000 = = = = Adjustment $ 227,500 81,250 16,250 x x Now enter the account balances after the write-off. Account Balance After Proration Cost of Goods Sold Finished Goods Control Work-in-Process Control Enter any number in the edit fields and then click Check Answer. c. Dispose of the amount using a proration based on the overhead allocated in 2017 (before proration) in the ending balances of Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. Begin by selecting the formula to calculate the adjustment to account. Then enter the amounts in the formula. (Enter the proportions as a decimal to three decimal places, "X.XXX". L sign or parentheses to show overallocated amounts and adjustments to be subtracted.) Proportion (decimal) x x COGS FG WIP x 0.700 x $ 0.250 x 0.050 x (Over-) Underallocated OH 325,000 325,000 325,000 = = = = Adjustment $ 227,500 81,250 16,250 x x Now enter the account balances after the write-off. Account Balance After Proration Cost of Goods Sold Finished Goods Control Work-in-Process Control Enter any number in the edit fields and then click Check