Cost of Goods Sold $12,600,000

Finished Goods Control $ 2,625,000

Work-in-Process Control $375,000

Dispose of the amount using a proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. Begin by selecting the formula to calculate the adjustment to each account. Then enter the amounts in the formula. Ending Balance x Allocation Rate = Adjustment

COGS =

Finished Goods Control =

Work-in-Progress Control =

What is the allocation rate if original COGS was $12,000,000