What are the 3 ways to write off under/ over applied overhead? Do that if the amount is $500 overapplied Manufacturing Overhead (Manufacturing Overhead should have been $25,000, but was applied as $25,500) and total sales were $1,000,000, CGS was $500,000 and there were two projects of the $1,000,000 as follows: $600,000 with CGS $300,000 $400,000 with CGS $200,000 ProRation Write-Off to CGS Adjusted Allocation Rate Approach