Budgeted manufacturing overhead costs $ 4,800,000 Overhead allocation base Machine-hours Budgeted machine-hours 80.000 Manufacturing overhead costs incurred S 4,950,000 Actual machine-hours 75,000 Machine-hours data and the ending balances (before proration of under- or overallocated overhead) are as follows: Actual Machine-Hours 60,000 11,000 Cost of Goods Sold Finished Goods Control Work-in-Process Control 4,000 2017 End-of-Year Balance 8,000,000 1,250,000 750,000