Madison Company has overallocated manufacturing overhead (MOH) of $45,000 for the year ended December 31, 2002, Before disposing of the overallocated MOH, selected year-end balances from Madison's general ledger are as follows: MOH Control MOH Allocated Work-in-Process Control Finished Goods Control Cost of Goods Sold $435,000 480,000 24,000 56,000 720,000 At year-end, the company prorates underallocated or overallocated MOH to the last three accounts listed above based on their ending balances (before proration). Compute the amount of overallocated MOH to be prorated to each of the three accounts and compute their balances after proration. a. b. Prepare a journal entry to record the proration