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Dimanche Company had the following estimates available at the beginning of the year. Indirect Cost Pool #1 $60,000 Indirect Cost Pool #2 $180,000 Labor hours 40,000 Machine hours 80,000 Dimanche uses labor hours to allocate costs from Cost Pool #1, and machine hours to allocate costs from Cost Pool #2. The following jobs were started during the year: Job A1 Job A2 Prime costs $20,000 Prime costs $32,000 Labor hours 5,000 Labor hours 8,000 Machine hours 12,000 Machine hours 20,000 Job TP Job A4 COMPLETED NOT SOLD Prime costs $26,000 Prime costs $29,000 Labor hours 6,500 Labor hours 6,000 Machine hours 13,000 Machine hours 9,000 Job A5 Job A6 Prime costs $18,000 Prime costs $38,000 Labor hours 2,400 Labor hours 10,000 Machine hours 540 Machine hours 30,000 Jobs A3 and AS were still in process at the end of the year. Job A4 was completed, but had not been sold at the end of the year. IP Actual indirect cost information for the year: Indirect Cost Pool #1 $ 65,000 Indirect Cost Pool #2 $178,000 247 Assume any over or underapplied overhead amounts are material. Use the Account Balance pro-ration method to dispose of the over or under applied overhead. Make the necessary journal entries, in good form. Use the Allocated (Applied) Overhead pro-ration method to dispose of the over or under applied overhead. Make the necessary journal entries, in good form. (Note: when allocating over or underapplied overhead using the Allocated Overhead method each cost pool must be allocated separately.) Use the Adjusted Allocation Rate (Actual Allocation) method to determine the net adjustment to each job. Do not prepare the journal entries. What is the benefit of using this method