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Maxwell Proctor joined Archer Entorprises as controller in October 2021. (Ciok the icon for addifional informiation about Archer Enterpnses.) At the end of 2021, Proctor decides to adjust the manufacturing overtead raste to 200% of direct labour cost. He exgiains to the company prosident that because overhad sas undiralocited in 2021. this edjuatment is necessary Coot information for 2022 follows: Cick the icon to view the ooot information for 2022.) Archors revenue for 2022 was 55,154,000, and the comparyle seling and administrative expenses wore $2.289.000 Benguled inanutacturing ovorhead, and OH= ovecheod) Finished Goods Manufacturing Bal. Control OH Control \begin{tabular}{l} \hline \\ \hline \\ Bal. \end{tabular} Manufacturing OH Allocated Cost of Goods Sold Additional information about Archer Enterprises Archer Enterprises manufactures and installs home greenhouses. The company uses a normal-costing system with two direct-cost pools, direct materials and direct manufacturing labour, and one indirect-cost pool, manufacturing overhead. In 2021, manufacturing overhead was allocated to jobs at 150% of direct manufacturing labour cost. At the end of 2021, an immaterial amount of underallocated overhead was closed out to cost of goods sold, and the company showed a small loss. Proctor is eager to impress his new employer, and he knows that in 2022, Archer's upper management is under pressure to show a profit in a challenging competitive environment because they are hoping to be acquired by a large private equity firm sometime in 2023. Cost information