Data Table Budgeted manufacturing overhead costs Overhead allocation base Budgeted machine-hours Manufacturing overhead costs i Actual machine-hours S 5,100,000 Machine-hours 85,000 90,000 Machine-hours data and the ending balances (before proration of under- or overallocated overhead) are as follows Cost of Goods Sold Finished Goods Control Work-in-Process Control Actual Machine-Hours 63,000 18,000 9,000 2017 End-of-Year Balance 8,750,000 3,125,000 625,000 Print Done