Alain Company had the following balances in their accounts at the end of the accounting period - Work-in-process $5000 - Finished goods 20,000 - COGS 200,000 If their MOH was overallocated by 8000 and they adjusts their accounts using a proration based on total ending balances, the amount allocated in work in process is ? A. 8000 B.178 C.5,000 D.208,000