Closing underapplied or overapplied overhead proportionally to Work in Process, Finished Goods, and Cost of Goods Sold is Blank______. Multiple select question. based on the total ending balance of Work in process, Finished goods and Cost of goods sold more accurate than closing the entire balance to Cost of goods sold more complex than closing the entire balance to Cost of Goods Sold calculated by multiplying applicable percentages by the over or under applied overhead