PLZ HELP ME CHECK REQUIRMENT 4, I don't know where l am wrong

Requirement 3. How much of the under- or overallocated overhead will be prorated to (a) work-in-process inventory, (b) finished-goods inventory, and (c) cost of goods sold based on the ending balance (before proration) in each of the three accounts? Proration of (over) under MOH Work-in-Process $ 1,215 Finished Goods $ 2,025 Cost of Goods Sold $ 4,860 What will be the balance in work-in-process, finished goods, and cost of goods sold after proration? Ending Balance (adjusted) $ 95,715 Work-in-Process Finished Goods $ 159,525 Cost of Goods Sold $ 382,860 Requirement 4. What would be the effect of writing off under- and overallocated overhead to cost of goods sold? Would it be reasonable for Creative Designs to change to this simpler method? (Enter percentage values rounded to the nearest tenth percent, X.X%.) If the write-off approach is used, the ending balance in Cost of Goods Sold would be $386100). Cost of Goods Sold would increase by 0.9%. Because this is an insignificant amount, it would be reasonable to use the simpler method of charging off to Cost of Goods Sold. Requirement 1. Calculate the amount of overhead allocated in the fabrication department and the finishing department in May. Overhead allocated Fabrication $ 49,300 Finishing $ 25,200 Requirement 2. Calculate the amount of under- or overallocated overhead in each department and in total. (Use parentheses or a sign to enter overallocated amounts.) Fabrication Underallocated (Overallocated) $ 4,400 3,700 Finishing $ 8,100 Total Requirement 3. How much of the under- or overallocated overhead will be prorated to (a) work-in-process inventory, (b) finished-ge nventory, and (c) cost of goods sold based on the ending balance efore on) in each of the three accounts? Proration of (over) under MOH Work-in-Process $ 1,215 Finished Goods $ 2,025 Cost of Goods Sold $ 4,860 What will be the balance in work-in-process, finished goods, and cost of goods sold after proration? Creative Designs makes custom backyard play structures that it sells to dealers across the Midwest. The play structures are produced in two departments, fabrication (a mostly automated department) and custom finishing (a mostly manual department). The company uses a normal-costing system in which overhead in the fabrication department is allocated to jobs on the basis of machine-hours and overhead the finishing department is allocated to jobs based on direct manufacturing labour-hours. During May, Creative Designs reported actual overhead of $53,700 in the fabrication department and $28,900 in the finishing department. Additional information follows: B (Click the icon to view the additional information.) Creative Design sold based the ending bald Required Additional Information Requirement hy. Manufacturing overhead rate (fabrication department) $17 per machine-hour $18 per direct manuf. labour- hour Fabrication Finishing 2,900 machine-hours s or a minu Requirement 2 sign to enterov 1,400 labour-hours Manufacturing overhead rate (finishing department) Machine-hours (fabrication department) for May Direct manuf. labour-hours (finishing department) for May Work-in-process inventory, May 31 Finished-goods inventory, May 31 Cost of goods sold, May $94,500 Fabrication $157,500 $378,000 Finishing Total