QUESTION 1 Riviere Garcia Company manufactures ovens. The company uses a budgeted overhead rate for its manufacturing operations and during 2018 allocated $1,000,000 to work-in-process inventory. Actual overhead incurred was $900,000. The ending balances before proration are as follows: Work-in-process Finished goods Cost of goods sold $ 200,000 $ 800,000 $ 4,000,000 The company prorates the difference between allocated and actual overhead using ending account balances (before proration). What is the ending balance of WIP finished goods and cost of goods sold after proration, that is after they accounted for over or underallocation of overhead in each of the three accounts? (do not write commas to separate 000: example, $1000 and not $1,000)