James Michael schedules autograph signings for football fans and creates posters to sell at each signing. James uses a normal-costing system with two direct cost pools, labor and materials, and one indirect cost pool, general overhead. General overhead is allocated to each signing based on 70% of labor cost. Actual overhead equaled allocated overhead in April 2023. Actual overhead in May was $1,000. All costs incurred during the planning stage for a signing and during the signing are gathered in a balance sheet account called "Signings in Progress (SIP.)" When a signing is completed, the costs are transferred to an income statement account called, "Cost of Completed Signing (CCS)." Following is cost information for May, 2023: From Beginning SIP Incurred in May Athlete Materials Labor Overhead Materials Labor Overhead Benji Binkleman $500 $800 ? $300 $200 ? Ravi Patel $300 $1,000 ? $700 $200 ? Rebecca Rampton $600 $500 ? $500 $900 ? a. Calculate the ending balances in SIP and CCS if the under/overallocated overhead amount is as follows: i. (2 points) Written off to CCS ii. (2 points) Prorated based on the ending balances (before proration) in SIP and CCS