TEXXON company produces a line of bicycles. TEXXON uses a normal-costing system and allocates manufacturing overhead using direct manufacturing labor hours. The following data are for 2021 Budgeted manufacturing overhead cost Budgeted direct labor-hours Actual manufacturing overhead costs Actual direct labor-hours 2,240,000 56,000 2,430,000 54,000 TEXXON company dispose the under-overallocated manufacturing overhead using "proration based on based on the amount of manufacturing overhead allocated to WIP, FG and COGS accounts. Account Account balance (before proration) Manufacturing Overhead in Each Account Balance Allocated in the Current Year (Before Proration) ? MOH in each account balance allocated in the current year as a percent of total Work in process control 100,000 ? (WIP) Finished goods (FG) 150,000 ? 2.9% Cost of Goods Sold 4,750,000 2,064,960 ? (COGS) Total 2,160,000 Q2- The amount allocated is equal to Ac Go