How is the column for 12/31/2017 Account Balance 6.27%, 11.11%, 80.62%

2. Compute the under- or overallocated manufacturing overhead of MCR Company in 20X5. Dispose of this amount using: b. Proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. (10) Debit: WIP \$1,367 Debit: Finished Goods $2,423 Debit : Cost of Goods Sold $18,010 Credit: Manufacturing Overheads $21,800