Carla Vista Limited is a company that produces machinery to customer orders, using a normal job$-$order cost system. It applies manufacturing overhead to production using a predetermined rate. This overhead rate is set at the beginning of each fiscal year by forecasting the year$$s overhead and relating it to direct labour costs. The budget for $2022$ was as follows:

Direct labour

$$1,804,000$

Manufacturing overhead

$902,000$

As at the end of the year, two jobs were incomplete. These were $1768$B$,$ with total direct labour charges of $$113,600,$ and $1819$C$,$ with total direct labour charges of $$390,100.$ Machine hours were $287$ hours for $1768$B and $647$ hours for $1819$C$.$ Direct materials issued for $1768$B amounted to $$220,000,$ and for $1819$C they amounted to $$420,500.$

Total charges to the Manufacturing Overhead Control account for the year were $$898,500,$ and direct labour charges made to all jobs amounted to $$1,583,600,$ representing $247,500$ direct labour hours.

There were no beginning inventories. In addition to the ending work in process just described, the ending finished goods inventory account showed a balance of $$558,420.$

Sales for the year amounted to $$6,209,300$; cost of goods sold totalled $$3,629,730$; and sales, general, and administrative expenses were $$1,855,800.$

The above amounts for inventories and the cost of goods sold have not been adjusted for any over$-$or under$-$application of manufacturing overhead to production. It is the company$$s practice to allocate an y over$-$or under$-$applied overhead to inventories and the cost of goods sold. Prorate the amount calculated in part $($a$)$ based on the ending balances $($before prorating$)$ of Work in Process, Finished Goods, and Cost of Goods Sold. $($Round allocation percentage to $2$ decimal places, e$.$g$.15\mathrm{.}25\%$ and final answers to the nearest whole dollar, e$.$g$.5,275.)$