cobs Company manufactures refrigerators. The company uses a budgeted indirect-cost rate for its manufacturing operations and during 20X5 allocated $1017000 to work-in-process inventory. Actual overhead incurred was $1246000. Ending balances in the following accounts are: - - - Work in process . . . . . $100000 - - - Finished goods . . . . . . $704000 - - - Cost of goods sold . . . $4290000 Assume that the overheads in ending balances are one-fourth, two-fifth and one-half in Work-in-process, finished goods and cost of goods sold respectively. What would be the balances of these accounts if under/over-allocation of overheads are prorated using overheads in ending balances? (Use the table below to answer) (a) [2 marks] The balance of Work in process (in two decimal places) is unanswered