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. The actual overhead incurred was $800,000.

The ending balances before proration are as follows:

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?

Work-in-process Finished goods Cost of goods sold $ 200,000 $ 800,000 $ 4,000,000