The following T-accounts provide selected data about Crane's financial results for the year. Sadly, several key components went What is the amount of indirect material cost incurred this period? Indirect material cost $ (b) Your answer is correct. Specify whether MOH for the period was under- or overapplied, and by how much. MOH for the period was by $ Your answer is correct. Determine the COGS amount for this period (before any MOH difference would have been closed out). COGS \$ Prepare the journal entry to close out the MOH difference, given that the company wants to prorate it to the appropriate accounts based on their ending balances (before proration) (round proportions to four decimal places, if necessary). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round proportions to four decimal places, e.g. 0.5250 and final answers to 2 decimal places, e.g. 5,275.25.) Did the proration of the MOH difference in part (d), have a significant effect on COGS this period? (Round answer to 2 decimal places, e.g. 52.75\%.) Change as a % of the original % Specify the new adjusted COGS. (Round answer to 0 decimal places, e.g. 5,275.) New adjusted COGS \$