The Okahoma State Company produces 9-volt batteries and AAA batteries. The company uses a plant-wide rate to apply overhead based on direct labor hours. The following data are given: If Oklahoma State uses the pro-ration approach to dispose of over-/under-allocated overhead and the accounts below had the following balances, how will cost of poods sold be adjusted? debit 512,500 credit 526,562,50 aredit $12500 credit $42.500 debit $21.250