Cost of good sold: $125000 for which 600machine hour Finished goods:$1600 for which 70 machine hours Work in progress :$11000 for which 50 machine hours Q1 using proration based on immediate write-off to cost of goods sold, the value of the work in progress in inventory after proration of the $3000 in underallocated overhead is? Q2: using proration based on the allocation overhead amount in the en of year balance, the value of the finished goods inventory after proration of $3000 in underallocated overheads is