Drone Division ($)	Fertiliser Division ($)
Sales	$600,000	$4,625,000
Inventories at 1 July 2021
Raw materials	18,750	300,000
Work in process	18,750	175,000
Finished goods	25,000	250,000
Inventories on 30 June 2022
Raw materials	37,500	400,000
Work in process	6,250	150,000
Finished goods	31,250	150,000
Direct material used	68,750	475,000
Purchases of raw materials	87,500	575,000
Direct labour	156,250	1,125,000
Actual manufacturing overhead	315,000	2,238,750
Selling and administrative expenses	56,250	525,000
Total manufacturing costs	537,500	3,850,000
Cost of goods manufactured	550,000	3,875,000
Cost of goods available for sale	575,000	4,125,000
Cost of goods sold	546,250	3,963,750
Gross profit	53,750	661,250
Net profit	(2,500)	136,250

Calculate the amounts to be charged to work in process, finished goods inventory and cost of goods sold for the Fertiliser Division at the end of 30 June 2022 if proration method is used. Prepare the necessary journal entries and present all workings.