The Ride - On - Wonder Company (ROW) produces a line of non-motorized Inventory balances on December 31,2020 I (b.) Begin by identifying the formula and calculating the adjustment to each account assuming under- or overallocated manufacturing on ending balances (before proration) in each of the three accounts. (Use a minus sign or parentheses to show overallocated amount subtracted.) (c.) Begin by identifying the formula and calculating the adjustment to Work-in-Porcess, Finished Goods, and Cost of Goods Sold assuming under-or overallocated manufacturing overhead is prorated based on the the actual direct labor dollars given in the question. (Use a minus sign or parentheses overallocated amounts and adjustments to be subtracted.)