Adjust for the amount using a proration based on ending balances$($before proration$)$ in$$ Work$-$in$-$Process Control, Finished Goods$$ Control, and Cost of Goods Sold. Begin by selecting the formula to calculate the adjustment to each account. Then enter the amounts in the formula. $($Enter the proportions as a decimal to three decimal$$ places, $"$X$.$XXX$".$ Use a minus sign or parentheses to show overallocated amounts and adjustments to be$$ subtracted.$)$

Proportion $($decimal$)$

$\backslash$times

$($Over$-)$ Underallocated OH

$=$

Adjustment

COGS

$0\mathrm{.}8$

$\backslash$times

$400,000$

$=$

$$320,000$

FG

$0\mathrm{.}125$

$\backslash$times

$400,000$

$=$

$50,000$

WIP

$0\mathrm{.}075$

$\backslash$times

$400,000$

$=$

$30,000$

Part $5$

Now enter the account balances after the$$ write$-$off.

Account Balance

After Proration

Cost of Goods Sold?