Please explain through t accounts the following problem:

Abernathy uses budgeted indirect cost rate. The amount allocated $200,000 was different from actual incurred $225,000.

Ending balances:

WIP $10,000

FG 20,000

COGS 170,000

What is journal entry used to write off the difference between allocated and actual overhead directly to COGS? Explain the answer below:

MOH allocated 200,000

COGS 25,000