Suppose you dispose of underapplied and overapplied overhead by writing it off it to cost of goods sold. Would income differ compared to a setting where you prorate under- and overapplied overhead...

Suppose you dispose of underapplied and overapplied overhead by writing it off it to cost of goods sold. Would income differ compared to a setting where you prorate under- and overapplied overhead among work-in-process inventory, finished goods inventory, and cost of goods sold?