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od Overhead costs QUESTION 36 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) $25 750 S11,400 53 225 26,600 75,650 38.000 $154,625 $76,000 Work-in-process Finished goods Cost of goods sold Total Direct materials inventory has a balance of S15,000. If Seaside uses the proration approach (based on the amount of manufacturing overhead in ending balances), what will be the final balance in fatal work-in-process inventory? a $9.000 Ob 523 350 c $23,085 d. 58 735