Moira Company has just finished its first year of operations and must decide which method to use for adjusting cost of goods sold. Because the company used a budgeted indirect-cost rate for its manufacturing operations, the amount of manufacturing overhead applied was $435,000 and actual amount of manufacturing overhead incurred was $425,000. Ending balances in the relevant accounts were: Work-in-Process Finished Goods Cost of Goods Sold $ 40,000 80,000 680,000 What would be the balance of Work-in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold, respectively, after writing off the difference between applied manufacturing overhead and actual manufacturing overhead to the three accounts by prorating based on the ending balance of accounts? Example of Answer: 4000/5000/3000