The Heat Radiator Company uses a normal-costing system with a single manufacturing overhead cost pool and machine-hours as the cost-allocation base. The following data are for 2017: (Click the icon to view the following data.) Read the requirements. 110,000 a. Dispose of this amount using a write-off to Cost of Goods Sold. Show the account balances after the write-off. Account Balance: After Proration Cost of Goods Sold Finished Goods Control Work-in-Process Control $ 8,425,000 1,000,000 500,000 b. Dispose of the amount using a proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold. Begin by selecting the formula to calculate the adjustment to each account. Then enter the amounts in the formula. (Enter the proportions as a decimal to three decimal places, "X.XXX". Use a minus sign or parentheses to show overallocated amounts and adjustments to be subtracted.) COGS FG WIP X X x = Adjustment