Zaf Corporation manufactures precision equipment made to order for the semiconductor industry. Zaf uses two manufacturing overhead cost pools$-$one for the overhead costs incurred in its highly automated Machining Department and another for overhead costs incurred in its labour$-$based Assembly Department. Zaf uses a normal costing system. It allocates Machining Department overhead costs to jobs based on actual machine$-$hours using a budgeted machine$-$hour overhead rate. It allocates Assembly Department overhead costs to jobs based on actual direct manufacturing labour$-$hours using a budgeted direct manufacturing labour$-$hour rate. The following data are for the year:

$\backslash$table$[[,\backslash$table$[[$Total Amount of$],[$Overallocated or$],[$Underallocated$],[$Overhead$]],x,$Proportion,$=,\backslash$table$[[$Prorated$],[$Underallocated or$],[$Overallocated$],[$Overhead$]]],[$WIP$,,x,,=,],[$FG$,,x,,=,],[$cOGS$,,x,,=,],[$Total$,,,,,]]$

Now, complete for the Assembly Department. $($Round the proportion to eight decimal places as needed.

Requirement $3.$ Which method is preferred in requirement $2?$ Explain.

Alternative $$ is theoretically preferred over $$ This alternative yields the same ending bala reported $$

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