te Data table Budgeted manufacturing overhead costs $ 5,100,000 Overhead allocation base Machine-hours Budgeted machine-hours 85,000 Manufacturing overhead costs incurred $ 5,200,000 Actual machine-hours ed te 90,000 Machine-hours data and the ending balances (before proration of under- or overallocated overhead) are as follows: 2017 End-of-Year Balance entering ove act of c Cost of Goods Sold Finished Goods Control Work-in-Process Control Actual Machine-Hours 63,000 $ 18,000. 9,000 Print Done 8,750,000 3,125,000 625,000