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

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Part $1$

A$.$

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

B$.$

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

C$.$

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

D$.$

No entry is required to dispose of over or$$ under$-$allocated overhead.