I do not know how to do 7b. Question 1-7a are listed below. Thank you!!!

Question: Cole Company uses normal costing in its job-costing system. Partially completed T-accounts and additional information for Cole for 2020 are as follow:

T-accounts X Direct Materials Control 1-1-2020 38,000 237,000 Finished Goods Control 1-1-2020 14,000 884,960 Work-in-Process Control 1-1-2020 46,000 Dir. Manuf. labor 357,000 Manufacturing Overhead Allocated 134,000 Manufacturing Overhead Control 517,000 926,270 Cost of Goods Sold Print Done More Info X a. Direct manufacturing labor wage rate was $15 per hour. b. Manufacturing overhead was allocated at $19 per direct manufacturing labor-hour. C. During the year, sales revenues were $1,080,000, and marketing and distribution costs were $120,000. Print Done Requirement 1. What was the amount of direct materials issued to production during 2020? Direct materials issued to production during 2020 was $ 237,000 Requirement 2. What was the amount of manufacturing overhead allocated to jobs during 2020? First identify the formula to calculate the manufacturing overhead allocated. Direct manufacturing labor hours Manufacturing overhead rate Manufacturing overhead allocated Manufacturing overhead allocated to jobs during 2020 was $ 452,200 Requirement 3. What was the total cost of jobs completed during 2020? The total cost of jobs completed during 2020 was $ 926,270 Requirement 4. What was the balance of work-in-process inventory on December 31, 2020? Post the entries during the year in the Work-in-process control account to determine the ending balance on December 31, 2020. Be sure to select reference labels for each of the entries. Work-in-Process Control 46,000 1-1-2020 Direct manufacturing labor 357,000 Direct materials 237,000 452,200 Transferred to finished goods Manufacturing Overhead allocated 926,270 12-31-2020 165,930 Requirement 5. What was the cost of goods sold before proration of under-or overallocated overhead? The cost of goods sold before proration of under-or overallocated overhead was $ 884,960 Requirement 6. What was the under-or overallocated manufacturing overhead in 2020? The under-or overallocated manufacturing overhead in 2020 was $ 64,800 Requirement 7a. Dispose of the under- or overallocated manufacturing overhead using the write-off to Cost of Goods Sold. The Cost of goods sold account balance after the write-off is $ 949,760 Requirement 7b. Adjust for the under-or overallocated manufacturing overhead using proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. Enter the account balances before proration, then the adjustment amounts and finally, calculate the account balances after proration. Account Balance Account (Before Proration) Work-in-Process Finished Goods Cost of Goods Sold Total