please show work. Thank you!

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.