It is the end of Clairecos' fiscal year.The balances in the manufacturing accounts are as follows:

Manufacturing MOH Exp: $ 175,000 credit

WIP inventory MOH: $3,000,000 debit

FG inventory MOH: $10,000,000 debit

COGS MFO: $35,000,000 debit

Required:

Assume the balances shown in the above accounts are for manufacturing overhead only, pro-rate the ending manufacturing overhead expense balance to each of the inventory and COGS accounts. Use the "T" accounts below to show the current overhead, the additional amount of Manufacturing Overhead Expense that has to be added to each account and the total in each account. T accounts are MANUFG. OH,WIP INVENTORY, FINISHED GOODS INV, COST OF GDS SOLD.