Seaside Company's manufacturing overhead is overallocated by $16,000. The following inventory account detail is provided: Work-in-process Finished goods Cost of goods sold Total Account Balance (before proration) $25,750 53,225 75,650 $154,625 Allocated Manufacturing Overhead in Each Account Balance (before proration) $11,400 26,600 38,000 $76,000 If Seaside uses the proration approach (based on the amount of manufacturing overhead in ending balances), what will be the final balance in finished goods inventory? $37,225 $28,150 $47,625 $58,825