machine hours hours data and the proration of under-allocated or Carte 1996 The Zaf Radiator Company 2018: has the following date for Budgeted manufacturing overhead Overhead application base Budgeted machine. hours Manufacturing overhead incured Actual Machine "follow": $4,800,000 machine hours 60,000 5,000,000 65,000 ending balances (before oner-allocated overhead) Ending Balances Actual machine Hours $ Cost of goods sold 32,500 6,250,000 Finished Goods 19,500 Work in Process 13,000 Prorate based relevant the Required: on allocated overhead under- allocated or 3,125,000 3,125,000 oner-allocated overhead in the accounts. ending balances of