Donna Corporation manufactures custom cabinets for kitchens. It uses a normalcosting system with two direct-cost categories—direct materials and direct manufacturing labor—and one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for 2017.

Calculate the under allocated or overallocated manufacturing overhead at the end of 2017 and prorate it to Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts based on the allocated manufacturing overhead in each account balance using normal costing.

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Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours Actual manufacturing overhead costs Actual direct manufacturing labor-hours $960,000 32,000 hours $992,000 31,000 hours The following information is available as of December 31, 2017. Account Work-in-Process Control Finished Goods Control Cost of Goods Sold Account Balance (Before Proration) $ 40,000 60,000 1,900,000 $2,000,000 Manufacturing Overhead in Each Account Balance Allocated in the Current Year (Before Proration) $ 14,400 24,000 921,600 $960,000