Please help with the yellow highlighting.

The following information is available as of December 31, 2020. B (Click the icon to view the information.) Robinson Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categoriesdirect materials and direct manufacturing laborand one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for 2020. E: (Click the icon to view the manufacturing overhead cost information for 2020.) ... Requirement Calculate the underallocated or overallocated manufacturing overhead at the end of 2020 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. $ 1,102,000 $ 725,000 $ 377,000 Finally, prorate the underallocated or overallocated manufacturing overhead 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. (Enter percentages to one decimal point, X.X%. Abbreviations used: MOH = manufacturing overhead) Account Manufacturing Overhead in Each MOH Account Account Balance Allocated in the as a Percent Proration Account Current Year (Before Proration) of Total Amount 13195 Balance (Before Proration) $ 41,000 $ 55,000 $ 1,600,000 Balance (After) Proration) 54195 Work-in-process control $ 3.5 % 9 Finished goods control 30,625 74,375 770,000 $ 8.5 % 32045 87045 $ Cost of goods sold 88.0 % 331760 1633760 $ 1,696,000 $ 875,000 377000 100% 2073000