I need help with the last portion of this question in section b.

%x P4-39 (similar to) Question Help The Zaf 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.) Read 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. Budgeted manufacturing overhead rate Budgeted manufacturing overhead Budgeted machine-hours $ 4,800,000 60,000 80 Requirement 2. Compute the under-or overallocated manufacturing overhead of Zaf Radiator in 2017. Begin by selecting the formula you will use. Next, enter the amounts in the formula and compute the under- or overallocated manufacturing overhead. (Use parentheses or a minus sign when entering overallocated amounts.) Manufacturing overhead incurred Manufacturing overhead allocated Manufacturing overhead underallocated (overallocated) $ 550,000 $ 4,950,000 $ 4,400,000 a. Dispose of this amount using a write-off to Cost of Goods Sold. Show the account balances after the write-off. X 1 Data Table Budgeted manufacturing overhead costs $ 4,800,000 Overhead allocation base Machine-hours 60,000 Budgeted machine-hours Manufacturing overhead costs incurred Actual machine-hours 4,950,000 55,000 Machine-hours data and the ending balances (before proration of under- or overallocated overhead) are as follows: Actual Machine-Hours 2017 End-of-Year Balance Cost of Goods Sold 44,000 $ Finished Goods Control 9,000 12,000,000 2,625,000 375,000 Work-in-Process Control 2,000 a. Dispose of this amount using a write-off to Cost of Goods Sold. Show the account balances after the write-off. Account Balance After Proration Cost of Goods Sold 12,550,000 Finished Goods Control 2,625,000 375,000 Work-in-Process Control b. Dispose of the amount using a proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. Begin by selecting the formula to calculate the adjustment to each account. Then enter the amounts in the formula. (Enter the proportions as a decimal to three decimal places, "X.XXX". Use a minus sign or parentheses to show overallocated amounts and adjustments to be subtracted.) = Adjustment COGS FG WIP