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Moira Company has just finished its first year of operations and must decide which method to use for adjusting cost of goods sold. Because the company used a budgeted indirect-cost rate for its manufacturing operations, the amount that was allocated, $405,000, was different from the actual amount incurred, $455,000. Ending balances in relevant accounts were: Work-in-Process Finished Goods Cost of Goods Sold $ 64,000 80,000 656,000 Indicate the ending balance for accounts above if the under/over allocated overhead is pro-rated using ending account balances. a. b. Work-in-Process = Finished Goods = Cost of Goods Sold = C. Moving to another question will save this response.