At the end of the period the Manufacturing Overhead account has an underapplied balance of $60,000, which is considered a large amount. How much additional manufacturing overhead will be allocated to work in process inventory? Ending Balance Manufacturing Overhead in the Ending Balance Work in Process Inventory $250,000 $20,000 Finished Goods Inventory $750,000 $80,000 Cost of Goods Sold $2,000,000 $400,000 $0 $5,000 $60,000 $2,400