Data table Budgeted manufacturing overhead costs $ 4,800,000 Overhead allocation base Machine-hours Budgeted machine-hours 60,000 Manufacturing overhead costs incurred S 5,050,000 Actual machine-hours 55,000 Machine-hours data and the ending balances (before proration of under- or overallocated overhead) are as follows: Control, and Cost of Goods oportions as a decimal to Actual Machine-Hours 2017 End-of-Year Balance Cost of Goods Sold Finished Goods Control 44,000 9,000 S 12,000,000 Work-in-Process Control 2,000 2,625,000 375,000 Print Done c. Dispose of the amount using a proration based on the overhead allocated in 2017 (before proration) in the ending balances of 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. (Enter the proportions as a decimal to three decimal places, "X.XXX". Use a minus sign or parentheses to show overallocated amounts and adjustments to be subtracted.) W COGS FG MA WIP Proportion (decimal) X (Over-) Underallocated OH =1 Adjustment 650,000 = X 650,000 = 650,000 11 X