dentify the alternative way$($s$)$ to adjust for under$-$ or overallocated overhead costs.

A$.(1)$ Proration to materials inventory, finished goods and cost of good sold, $(2)$ Year$-$end write$-$oll to work in process invertory, $(3)$ Restatement of all overthead entries using budgeted indirect cost rates rather than actual indirect cost rates.

B$.(4)$ Phoration to work in procoss, finished goods and cost of good sold, $(2)$ Year$-$end write$-$oti to cost of goods sold, $(3)$ Restalement of all overhead entries using actual indired cost rales rather than budgeted indirect cost rates.

c$.(1)$ Proration to all operating expense accounts, $(2)$ Year$-$end write$-$off to miscellaneous expense, $(3)$ Restalement of all overhead entries using budgeted indirect cost rates rather than actual indirect cost rates.

B$.$ Mo entry is requirod to dispose of over or under$-$allocaled overhead.

e help

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