Answer the question 5-9 with specific details. Many thanks!

4-42 General ledger relationships, under- and overallocation. (S. Sridhar, adapted) Keezel Company uses normal costing in its job-costing system. Partially completed T- accounts and additional information for Keezel for 2017 are as follows: Direct Materials Control Work-in-Process Control 1-1-2017 42,000 148,000 1-1-2017 82,000 135,000 Dir. manuf. labor 285,000 Finished Goods Control 1-1-2017 105,000 700,000 705,000 Manufacturing Overhead Control Manufacturing Overhead Allocated Cost of Goods Sold 425,000 Additional information follows: a. Direct manufacturing labor wage rate was $15 per hour. b. Manufacturing overhead was allocated at $20 per direct manufacturing labor-hour. c. During the year, sales revenues were $1,550,000, and marketing and distribution costs were $810,000. 5. What was the cost of goods sold before proration of under- or overallocated overhead? 6. What was the under- or overallocated manufacturing overhead in 2017? 7. Dispose of the under- or overallocated manufacturing overhead using the following: a. Write-off to Cost of Goods Sold b. Proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold 8. Using each of the approaches in requirement 7, calculate Keezel's operating income for 2017. 9. Which approach in requirement 7 do you recommend Keezel use? Explain your answer briefly