Data Table - X 0 Data Table Sold, b. Proration based on the overhead allocated in 2012 (before proration) in the ending balances of Work-in-Process Control, Finished Goods us sign when entering overallocated amounts.) Cost of Goods Sold Finished Goods Control Work-in-Process Control Actual Machine-Hours 2012 End-of-Year Balance 60,000 $ 8,500,000 12,000 1,000,000 8,000 500,000 Budgeted manufacturing overhead costs Overhead allocation base Budgeted machine-hours Manufacturing overhead costs incurred Actual machine-hours $ 4,875,000 Machine-hours 75,000 $ 5,125,000 80,000 Print Done Print Done ATLETITUTELUT $ Cost of Goods Sold Finished Goods Control Work-in-Process Control 8,425,000 1,000,000 500,000 b. Dispose of the amount using a proration based on the overhead allocated in 2012 (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. Use a minus sign or parentheses to show overallocated amounts and adjustments to be subtracted. Abbreviation used: OH = Overhead, COGS = Cost of goods sold, FG = Finished goods, WIP = Work-in-process.) Proportion (decimal) X Under- or overallocated OH = Allocation rate COGS FG WIP