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At the end 2020 Sim's Manufacturing Company has applied $200,000 of MOH to WIP inventory (resulting in a credit balance of $200,000 in the MOH Applied account) and incurred $250,000 of actual MOH for the year (resulting in a $250,000 debit balance in the MOH Control account) In addition, Sim has the following 12/31/20 account balances; WIP inventory $10,000 Finished Goods inventory $30,000 Cost of Goods Sold $60,000 Sim has determined that the $50,000 underapplied MoH for the year Is a material amount and must be disposed of under the proration method. Required: Prepare the year end journal entry to dispose of the $50,000 variance between applied MOH and actual MOH incurred