7 4 points Seaside Company's manufacturing overhead is overallocated by $16,000. The following inventory account detail is provided: Allocated Manufacturing Overhead Account Balance In Each Account Balance (before proration) (before proration) Work-in-process $25,750 $11.400 Finished goods 53.225 26,600 Cost of goods sold 75.650 38,000 Total $154,625 $76,000 of Seaside uses the proration approach (based on total account ending balances), what will be the final balance in total work in process inventory $28,415 $28.150 $23.350 $23,085