only need help with the last question. could you please explain which response is correct? thanks

III (Click the icon to view the folowing data.) Read the Requirement 1. Compule the budgeled manufacturing overhead rate for 2020. Begin by selecting the formula you wil use. Then, enter the amounts and calculate the rate. Requirement 2. Compule the under- or overallocated manufacturing overhead of Zero Radiator in 2020. Begin by selecting the formula you will use. Neat, enter the amounts in the formula and compule the under- or overallocaled manufacturing overhead. (Use of a. Adjust for this amount using a write-off to Cost of Goods Sold. Show the account balances afler the write-off. b. Acfust for the amount using a proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goc proportions as a decimal to three decimal places, "X.XOOC". Use a minus sign or parentheses to show overalocated amounts and adjustments to be subtracte Now enter the account balances after the write-off. Account Balance Machine-hours data and the ending balances (before proration of under- or overalocaled overhead) are as Now enter the account balances after the write-off. Requirement 3. Which method do you prefer in requirement 2? Explain. Alternasive is theoretically preferred over had actual indirect cost rates been used had budgeted indreet cost rates been used had the over- understalement occurred in only the goods sold