Requirement 2 a. For Year 2, using S&S Company's allocation method (overhead allocation rate revised only for the front-end process), calculate the year-end balances (total and per unit) for the work-in-progress inventory of the front-end process, cost of goods sold to customers, and finished goods inventory of the back-end process. Present your answer in the format below: Item Work-in-progress inventory, front-end process Cost of Finished goods sold to customers Finished goods inventory, back-end process Total Proportion Allocation Total cost Units Amount Amounts Per Unit of total amount of 775 variance including variance Cost reported in