he Heat Radiator Company uses a normal$-$costing system with a single manufacturing overhead cost pool and machine$-$hours as the cost$-$allocation base. The following data are for $2017$:

$($Click the icon to view the following data.$)$

lead the requirements.

Requirement $1.$ Compute the budgeted manufacturing overhead rate for $2017.$

Begin by selecting the formula you will use. Then, enter the amounts and calculate the rate.

$1$ Budgeted manufacturing

$1=$ overhead rate

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Requirements

Compute the budgeted manufacturing overhead rate for $2017.$

Compute the under$-$ or overallocated manufacturing overhead of Heat Radiator in $2017.$ Dispose of this amount using the following:

a$.$ Write$-$off to Cost of Goods Sold

b$.$ Proration based on ending balances $($before proration$)$ in Work$-$in$-$Process Control, Finished Goods Control, and Cost of Goods Sold

c$.$ 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

Which method do you prefer in requirement $2?$ Explain.

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Dat table

$\backslash$table$[[$Budgeted manufacturing overhead costs,$$5,225,000$