The Ride $-$ On $-$ Wave Company $($ROW$)$ produces a line of non$-$motorized boats. ROW uses a normal$-$costing system and allocates manufacturing overhead using direct manufacturing labor cost. The following data are for $2020$:

$($Click the icon to view the data.$)$ overhead allocated in $2020$ in the ending balances $($before proration$)$ in each of the three accounts.

$($a$.)$ Calculate the ending balances in work in process, finished goods and cost of goods sold if under$-$ or overallocated manufacturing overhead is written off to cost of goods sold.

$\backslash$table$[[$Account $\{$f$740$bd$92$c$-381$a$-450$d$-$b$505-6207$d$8$dd$43$cd$\}$

$\backslash$table$[[$Ending$],[$Balance$]],],[$Wrork in$,],[$process$,],[$Finished goods,$],[$Cost of goods,$],[$sold$,]]$

be subtracted.$)$

$\backslash$table$[[($b$.),,$