Abc manufacturing inc. ends the month with two jobs still in progress. job 5 has $10,000 of materials, $2,000 of direct labor and $8,000 of manufacturing overhead allocated. job 6 was $30,000 of materials, $2,000 of direct labor and $10,000 of manufacturing overhead allocated. the cost of goods sold for the month was $40,000 and of that 30% was overhead. there were no finished goods in stock as the month ends. if the manufacturing overhead is underallocated by $10,000, which of the following choices would be the correct way to prorate it, assuming the proration is based on the allocated overhead in the ending balances of work-in-process, finished goods, and cost of goods sold? (round any allocation percentages to one decimal place, x. x%.)