show me how to do this problem. The Precision Widget Company had the following balances in their accounts at the end of the accounting period: Work-in-Process $5000 Finished Goods 20,000 Cost of Goods Sold 200,000 If their manufacturing overhead was overallocated by $8,000 and Precision Widget adjusts their accounts using a proration based on total ending balances, the revised ending balance for Cost of Goods Sold would be