Robinson Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categories direct materials and direct manufacturing labor and one indirect-cost pool, manufacturing overhead costs. View the manufacturing overhead costs information for 2020, View the other information available as of December 31, 2020. Requirement Calculate the underallocated or overallocated manufacturing overhead at the end of 2020 and prorate it to Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts based on the allocated manufacturing overhead in each account balance using normal costing. Account Work-in-process control Finished goods control Proration) (Before Manufacturing Labor-Hours Current Year (Before Proration) Percent of Total Proration (After) Amount Proration) $ 59 35,000 1,456 % to 6 59,000 2.444 % Cost of goods sold $ 2,100,000 22,100 % $ 2,194,000 26,000 Total %