Question 13 Assume that Willmart Manufacturing has $9,000 of under-applied Manufacturing Overhead at December 31, 2020 and has the following account balances at year end: Work In Process Inventory $15,405 Finished Goods Inventory 20,540 Cost of Goods Sold 66,755 Total costs $102,700 Close out the under-applied Manufacturing Overhead using the proration method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) Debit Credit Account Titles and Explanation (To dose under-applied Manufacturing Overhead)