I can't figure out question 3

Data table Requirements 1. Compute the budgeted manufacturing overhead rate. 2. Prepare the summary journal entry to record the allocation of manufacturing overhead. 3. Compute the amount of under- or overallocated manufacturing overhead. Is the amount significant enough to warrant proration of overhead costs, or should Seaway Woodworking write it off to cost of goods sold? Prepare the journal entry to dispose of the under- or overallocated overhead. Enter the formula, then enter the amounts to calculate the over- or underallocated manufacturing overhead. (Use parentheses or a minus sign to report overallocated overhead.) ]=Underallocated(Overallocated)]=(13,000) Is the amount significant enough to warrant proration of overhead costs, or should Seaway Woodworking write it off to cost of goods sold? The is amount of difference compared to manufacturing overhead costs allocated. If the quantities of work-in-process and finished goods inventories are the difference between proration and write off to Cost of Goods Sold account would be compared to net income. Prepare the journal entry to dispose of the under- or overallocated overhead. (Record debits first, then credits. Exclude explanations from any journal entries.)