It is the end of the fiscal year for Sophco. The company applies Manufacturing Overhead to its inventory and cost of goods sold using a normal costing system and a predetermined overhead rate. At the end of the year, the following balances are in the WIP and FG inventories, cost of good sold and manufacturing overhead accounts.

	WIP INV			FG INV			COGS
RM	1,000,000		RM	500,000		RM	2,500,000
DL	3,000,000		DL	2,500,000		DL	8,500,000
MOH	4,000,000		MOH	3,000,000		MOH	14,000,000

MFG OH
	150,000

Required:

12 Using the proration method, prorate the $150,000 of over-applied manufacturing overhead to each account and enter the amounts into the T accounts above.