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 has $30,000 of materials, $2,000 of direct labor and $12,000 of manufacturing overhead allocated. the cost of goods sold for the month was $40,000 and there was no finished goods in stock as the month ended. if the manufacturing overhead was underallocated by $10,000, which of the following choices would be the correct way to prorate it based on ending balances before proration? (round any allocation percentages to one decimal place, x. x%.)