Kimberly Sanchez was recently hired as a financial consultant at Vandelay Industries. Vandelay eliminates any overapplied or underapplied manufacturing overhead by using the "Prorated Method." For the most recent year, Vandelay recorded the following information: Due to the severe shortage of Cost Accountants, Kimberly was asked to assist the Accounting Department in allocating any underapplied or overapplied overhead to the appropriate accounts. After adjustment using the Prorated Method, what will the new account balances be in Work-in-Process Inventory, Finished Goods Inventory and Cost of Goods Sold