Please help me understand how to calculate the under- or over-applied manufacturing overhead for 2022 and prorate the amount calculated in the first part based on the ending balances (before prorating) of work in process, finished goods and cost of goods sold.

Crane Limited is a company that produces machinery to customer orders, using a normal job-order cost system. It applies manufacturing overhead to production using a predetermined rate. This overhead rate is set at the beginning of each scal year by forecasting the year's overhead and relating it to direct labour costs. The budget for 2022 was as follows: Direct labour $1,810,000 Manufacturing overhead 905,000 As at the end of the year, twojobs were incomplete. These were 1768B, with total direct labour charges of $111,000, and 1819C, with total direct labour charges of $390,800. Machine hours were 287 hours for 17683 and 647 hours for 1819C. Direct materials issued for 1768B amounted to $229,000, and for 1819C they amounted to $420,200. Total charges to the Manufacturing Overhead Control account for the year were $902,500, and direct labour charges made to all jobs amounted to $1,582,600, representing 247,800 direct labour hours. There were no beginning inventories. In addition to the ending work in processjust described, the endingnished goods inventory account showed a balance of $560,760. Sales for the year amounted to $6,205,300; cost of goods sold totalled $3,644,940; and sales, general, and administrative expenses were $1,850,700. The above amounts for inventories and the cost of goods sold have not been adjusted for any over-or under-application of manufacturing overhead to production. It is the company's practice to allocate any over-or under-applied overhead to inventories and the cost of goods sold