Prorating Over/Under-absorbed Overhead A computer manufacturer has the following account balances at the end of the year.

Work-in-process	$	100,000
Finished goods		800,000
Cost of goods sold		2,000,000
Total	$	2,900,000

These accounts contain $500,000 of allocated overhead. Actual overhead, however, is $600,000. Required: What are the account balances after prorating the under-absorbed overhead?