The Following Data Is Available for Sykes Company, a Small $\quad$

The following data is available for Sykes Company, a small manufacturing firm, for the month of
October:
Actual manufacturing overhead costs incurred $\quad$$\quad$ $158,000
Manufacturing overhead allocated to jobs $\quad$$\quad$$\quad$$\quad$ 108,000
Under allocated manufacturing overhead $\quad$$\quad$$\quad$$\quad$ $50,000

At the end of the month the accounting records indicate:

Jobs still in Work in Process $\quad$$\quad$$\quad$ 30%
Jobs still in Ending Inventory $\quad$$\quad$$\quad$ 20%
Jobs completed and sold $\quad$$\quad$$\quad$$\quad$$\quad$ 50%

Assume that the amount of under allocated manufacturing overhead is considered material.
Indicate the direction (increase/decrease) and amount of the adjustment Sykes Company will make, to dispose of the under allocation, to each of the following inventory accounts:
Work in Process: ________
Ending Inventory: ________
Cost of Goods Sold: ________