I just got everything right. Please help solve R3's last question.

- Data Table $ $ Budgeted manufacturing overhead cost Budgeted direct manufacturing labor cost Actual manufacturing overhead cost Actual direct manufacturing labor cost 132,000 220,000 134,800 $ $ 228,000 Print Done - Data Table 2017 direct manufacturing labor cost in ending balance 20,520 g Account Work in process Finished goods Cost of goods sold Ending Balance $ 50,700 $ 245,050 59,280 549,250 148,200 ng Print Done The Ride - On - Wonder Company (ROW) produces a line of non-motorized boats. ROW uses a normal-costing system and allocates manufacturing overhead using direct manufacturing labor cost. The following data are for 2017: (Click the icon to view the data.) Inventory balances on December 31, 2017 were as follows: E (Click the icon to view the account balances.) Read the requirements. ..... Requirement 1. Calculate the manufacturing overhead allocation rate. Identify the formula and calculate the manufacturing overhead allocation rate. (Enter the result as a whole number.) Budgeted manufacturing overhead Budgeted cost allocation base Overhead allocation rate $ 132,000 220,000 60 % of DL costs = Requirement 2. Compute the amount of under- or overallocated manufacturing overhead. Identify the formula and calculate the under- or manufacturing overallocated overhead. (Use parentheses or a minus sign to report overhead overallocated.) Actual manufacturing overhead Allocated manufacturing overhead Underallocated (overallocated) $ (2,000) $ 134,800 136,800 Requirement 3. Calculate the ending balances in work in process, finished goods and cost of goods sold if under-or overallocated manufacturing overhead is as follows: (a) written off to cost of goods sold, (b) prorated based on ending balances (before proration) in each of the three accounts, (c) prorated based on the overhead allocated in 2017 in the ending balances (before proration) in each of the three accounts. (a.) Calculate the ending balances in work in process, finished goods and cost of goods sold if under- or overallocated manufacturing overhead is written off to cost of goods sold. Account Ending Balance $ 50,700 Work in process Account Ending Balance $ 50,700 Work in process Finished goods Cost of goods sold $ 245,050 $ 547,250 (b.) Begin by identifying the formula and calculating the adjustment to each account assuming under- or overallocated manufacturing overhead is prorated based on ending balances (before proration) in each of the three accounts. (Use a minus sign or parentheses to show overallocated amounts and adjustments to be subtracted.) (b.) Proportion (decimal) (Over-) Underallocated Overhead WIP 0.06 X Adjustment $ (120) $ (580) $ (1,300) FG 0.29 (2,000) (2,000) (2,000) X = CGS 0.65 X Now calculate the ending balances in work in process, finished goods and cost of goods sold if under-or overallocated manufacturing overhead is prorated based on ending balances (before proration) in each of the three accounts. (Use a minus sign or parentheses to show adjustments to be subtracted.) (b.) Ending Balance (original) Ending Balance (adjusted) Adjustment (120) WIP 50700 50580 FG 245050 244470 (580) (1300) CGS 549250 247950