A manufacturer allocates (applies) MOH based upon machine hours. During the year, the manufacturer uses a $20 pre-determined (budget) MOH rate per machine hour. Actual MOH for the year is $220,000. Actual machine hours for the year appear below: Hours 2,000 Incomplete jobs 3,000 Finished jobs (not sold yet) 5,000 Sold jobs 10,000 Total hours At year end, the company closes the manufacturing over/under-allocated MOH to the relevant accounts based upon the allocated MOH in the accounts.

For the closing entry, how much should be pro-rated to Work-in-Process?