Using the following data for:ABC versus Traditional Costing

Actual overhead for the period was $111,943 whereas overhead applied was $117,330. Overhead applied consisted of: Cost of Goods Sold $38,092 Finished Goods $59,021 WIP $20,217 $117,330 Journalize the allocation of the over/under applied overhead proportionately among the three accounts. (Where appropriate, calculate answers to four decimal places.)