please solve for (d)

The following T-accounts provide selected data about Pharoah's financial results for the year. Sadly, several key components went missing after a thlef broke into the Pharosh accounting office: Prepare the journal entry to close out the MOH difference, given that the company wants to prorate it to the appropriate accounts based on their ending balances (before proration) (round proportions to four decimal places, if necessary). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round proportions to four decimal places, eg. 0.5250 and final answers to 2 decimal places, es. 5,275.25.) What is the amount of indirect material cost incurred this period? Indirect material cost eTextbook and Media Attempts: 1 of 3 us b) Your answer is correct. Specify whether MOH for the period was under-or overapplied, and by how much. MOH for the period was by $ Determine the COGS amount for this period (before any MOH difference would have been closed out). COGS Attempts: 2 of 3 End. Bal. 19,700 WIP Inventory \begin{tabular}{lr|r} \hline Beg. Bal. & 54,200 & 283,700 \\ DM & 73,700 & \\ \hline DL & 91,700 & \\ Applied MOH & 115,900 & \\ \hline End. Bal. & ? & \end{tabular} \begin{tabular}{lr|r} \multicolumn{3}{c|}{ FG Inventory } \\ \hline Beg. Bal. & 91,700 & ? \\ & ? & \\ \hline End. Bal. & 74,000 & \end{tabular} \begin{tabular}{lr|r} \hline & \multicolumn{3}{c}{ MOHControl } \\ \hline (Total debits during the year) & 112,700 & ? \end{tabular}