QUESTION 7 Al-Ain Company had the following balances in their accounts at the end of the accounting period: Work in Process $ 5,000 Finished Goods 20,000 Cost of Goods Sold 200,000 If their manufacturing overhead was underallocated by $8,000 and the company adjusts accounts using a proration based on total ending balances, the amount allocated to work in process would be a. $8,000 b. $5,000 c. $178 d. $208,000