10. At the beginning of the year, Springfield Manufacturing had the following account balances: Cost of Goods Sold Work-in-Process Inventory 2,00 Finished Goods Inventory 8,000| Manufacturing Overhead Sales Revenue The following additional details are provided for the year: $84,000 190,000 303,000 Direct materials placed in production Direct labor incurred Manufacturing overhead incurred Manufacturing overhead allocated to production 295,000 Cost of jobs completed and transferred Total revenue Cost of goods sold Aftfer recording al these transactions and adustig for the toverlunderallocated overhead, the ending balance in the Cost of Goods Sold account is a 502,000 756,000 f 441,200