s and Their Warner Company has the following data for the past year: Actual overhead Applied overhead: $391,000 Finished goods inventory Cost of goods sold Total $84,000 168,000 168,000 $420,000 Warner uses the overhead control account to accumulate both actual and applied overhead. Required Pariance to Cost of Goods Sold. 234 PM 4/16/2019 eBook Assume the variance calculated is material. After prorating, provide the inal ending balances of theso accounts. Unadjusted Prorated Overapplied Adjusted Overhead Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold $84,000 $168,000 $168,000 3. What if the variance is of the opposite sign calculated in Requirement 1? Provide the appropriate adjusting journal entries for Requirements 1 and 2. For a compound transaction, if an amount box does not require an entry, leave it blank. 235 PM /16/2019