Please complete the last 2 parts

Uata Table Manufacturing Overhead in Each Account Balance Account Balance Allocated in the Account (Before Proration) Current Year (Before Proration) Nork-in-process control S 32,256 36,000 $ 61,824 63,000 $ Finished goods control $ 577,920 $1,400,000 $ Cost of goods sold 672,000 1,499,000 $ $ Print Done lick Check Answer as di Dece ll t6 view the information Requirement Data Table Budgeted manufacturing overhead costs672,000 28,000 hours Budgeted direct manufacturing labor hours 1,170,000 Actual manufacturing overhead costs 26,000 houns Actual direct manufacturing labor-hours Print Done Nelson Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categories-direct materials and direct manufacturing labor-and one indirect-cost pool, manufacturing overhead costs. It the following information about manufacturing overhead costs for 2017 Click the icon to view the manufacturing overhead cost information for 2017.) Calculate The following information is available as of December 31 (Click the icon to view the information.) costs for 2017. Requirement of 2017 and prorate it to Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts based on the allocated manufacturing overhead in each account balance using normal costing Begin by calculating the budgeted indirect cost rate. Identify the formula and then calculate the rate. (Assume the cost llocation base is direct labor hours) Budgeted indirect cost rate Budgeted labor hours Budgeted manufacturing overhead costs/ 24 28,000 672,000 The manufacturing overhead allocated during the year is