Ace Company has the following (unadjusted) amounts in its accounts as of December 31: Cost of goods

Question:

Ace Company has the following (unadjusted) amounts in its accounts as of December 31:
Cost of goods sold ..... $100,000
Finished goods inventory ... $75,000
Raw materials inventory .. $50,000
Work-in-process inventory .. $25,000

The company prorates over- or underapplied overhead.

Required:
What will the adjusted balance in work-in-process inventory be if overhead has been overapplied by $10,000?