The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year. Manufacturing Overhead (a) 463,104 (b) 385,920 Bal. 77,184 Work in Process Bal. 20,080 (c) 714,000 263,500 85,500 (b) 385,920 Bal. 41,000 Finished Goods Bal. 49,000 (d) 642,000 (c) 714,000 Bal. 121,000 Cost of Goods Sold (d) 642,000 The overhead that had been applied to production during the year is distributed among Work in Process, Finished Goods, and Cost of Goods Sold as of the end of the year as follows: Work in Process, ending $ 19,680 Finished Goods, ending 58,080 Cost of Goods Sold 308,160 Overhead applied $ 385,920