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	?

The signings for Benji Binkleman and Ravi Patel were completed in May.

1. (2 points) Calculate the SIP at the end of May.

1. (2 points) Calculate the CCS for May.

1. (2 points) Calculate the under/overallocated overhead at the end of May.

1. Calculate the ending balances in SIP and CCS if the under/overallocated overhead amount is as follows:
   1. (2 points) Written off to CCS

1. (2 points) Prorated based on the ending balances (before proration) in SIP and CCS.