Ch4 Practice problem #1 47-3 ABC Manufacturing Inc. ends the month with two jobs still in progress. Jo $10,000 of materials, $2,000 of direct labor and $8,000 of manufacturing b 5 has d allocated. Job 6 has $30,000 of materials, $2,000 of direct labor and $12,000 of manufacturing overhead allocated. The cost of goods sold for the month was $40,000 and there were no finished goods in stock as the mont ended. If the manufacturing overhead was under-allocated by $10,000, which of the following choices would be the correct way to prorate it based on e balances before proration? nding