The Home 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 2020: (Click the icon to view the following data.) Read the requirements. b. Adjust for 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.) x (Over-) Underallocated OH COGS FG WIP Proportion (decimal) 0.85 0.1 x 0.05 x Now enter the account balances after the write-off. Account Balance Adjustment 475,000 = 475,000 475,000 = $ 403,750 47,500 23,750 Cost of Goods Sold Finished Goods Control Work-in-Process Control After Proration 11,028,750 1,297,500 648,750 c. Adjust for the amount using a proration based on the overhead allocated in 2020 (before proration) in the ending balances of 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.) Proportion (decimal) (Over-) Underallocated OH Adjustment COGS FG WIP 0.85 x X x 475,000 = $ 403,750 475,000 = 475,000 =