Data Table Read the requirements. Work-in-Process Control 1,500,000 $ 4,500,000 Machine-hours Budgeted manufacturing overhead costs Overhead allocation base Budgeted machine-hours Manufacturing overhead costs incurred b. Dispose of the amount using a proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, a the formula. (Enter the proportions as a decimal to three decimal places, "X.XXX". Use a minus sign or parentheses to show overallocated amd Proportion (decimal) (Over-) Underallocated OH Adjustment COGS 0.750 $ (700,000) $ (525,000) FG (700,000) (105,000) WIP (700,000) (70,000) 50,000 4,700,000 $ Actual machine-hours 60,000 0.150 X Machine-hours data and the ending balances (before proration of under- or overallocated overhead) are as follows: 0.100 X Actual Machine-Hours 2017 End-of-Year Balance Now enter the account balances after the write-off. Cost of Goods Sold 42,000 $ Account Balance Finished Goods Control 15,000 11,250,000 2,250,000 1,500,000 After Proration Work-in-Process Control 3,000 Cost of Goods Sold $ Finished Goods Control 10,725,000 2,145,000 1,430,000 Print Done Work-in-Process Control c. Dispose of the amount using a proration based on the overhead allocated in 2017 (before proration) in the ending balances of 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) (Over-) Underallocated OH Adjustment COGS = FG WIP