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Question: Seaside Company's manufacturing overhead is underallocated by $16,000. The following inventory account detail is provided: Allocated Manufacturing Overhead Account Balance in Each Account Balance (before proration) (before proration) Work-in-process $25,750 $11,400 Finished goods 53,225 26,600 Cost of goods sold 75,650 38,000 Total $154,625 $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? Seaside Company's manufacturing overhead is underallocated by $16,000. The following inventory account detail is provided: Allocated Manufacturing Overhead Account Balance in Each Account Balance (before proration) (before proration) Work-in-process $25,750 $11,400 Finished goods 53,225 26,600 Cost of goods sold 75,650 38,000 Total $154,625 $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?
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