day, February 1, 2019 1:33 PM Donna Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct-cost categories-direct materials and direct manufacturing labor-and one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for 2017. Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours Actual manufacturing overhead costs Actual direct manufacturing labor-hours The following information is available as of December 31, 2017. Account Account Balance (Before Proration) Work-in-Process Control $40,000 Finished Goods Control 60,000 Cost of Goods Sold 1,900,000 $2,000,000 $960,000 32,000 hours $992,000 31,000 hours Manufacturing Overhead in Each Account Balance Allocated in the Current Year (Before Proration) $14,400 24,000 921,600 $960,000 Calculate the underallocated or overallocated manufacturing overhead at the end of 2017 and prorate it to Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts based on the allocated manufacturing overhead in each account balance using normal costing