Question $13$

of cost of goods sold and work$-$in$-$process control accounts. $($Enter the percentages to the nearest tenth of a percent, X$.$X$\%,$ and round your final answers to the nearest whole dollar.$)$

Requirement $4.$ Calculate the ending balances in work in process and cost of goods sold if the under$-$or overallocated overhead balances of cost of goods sold and work$-$in$-$process control accounts.

$($a$)$ Complete the table below to show the ending balances in work in process and cost of goods sold if the under$-$ or overallocate

$\backslash$table$[[$Account$,\backslash$table$[[$Account Balance$],[($Before Write$-$off$)]],\backslash$table$[[$Write$-$off of Over$-$ or$],[$Underallocated Overhead$]],\backslash$table$[[$Account Balance$],[($After Write$-$off$)]]],[$Work in process,$$,34,940,$$$,0,$$$,34,940],[$Cost of goods sold,,$668,460,,2,400,,670,860],[$Total$,$$$,703,400,$$$,2,400,s,705,800]]$

$($b$)$ Complete the table below to show the ending balances in work in process and cost of goods sold if the under$-$ or overallocate and work$-$in$-$process control accounts. $($Enter the percentages to the nearest tenth of a percent, X$.$X$\%,$ and round your final answ

$\backslash$table$[[$Budgeted direct labor costs,$$,270,000],[$Budgeted overhead costs,$$,324,000],[$Costs of actual material used,$$,138,000],[$Actual direct labor costs,$$,257,000],[$Actual overhead costs,$$,310,800]]$

ore proration$)$ in the ending balar