Hardin Company's manufacturing overhead account showed the following. Debit amount 300,000, Credit Amount 320,000. COGS 800,000 WIP Dec 31. 80,000 Finished Goods 120,000 What is the over/under applied/allocated amount? If the company allocates the underapplied overhead among Cost of Goods Sold and the appropriate inventory accounts based on the amount of overhead applied during the year in the accounts, Cost of Goods Sold after allocation will be: