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) 502,272 (b) 418,560 Bal. 83,712 Work in Process Bal. 4,440 (c) 782,000 323,000 94,000 (b) 418,560 Bal. 58,000 Finished Goods Bal. 32,000 (d) 676,000 (c) 782,000 Bal. 138,000 Cost of Goods Sold (d) 676,000 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: