21 (10 points) At the beginning of the year, Barrington Manufacturing had the following account balance Work-in-Process Inventory 2,000 ch17 Finished Goods Inventory 8,000 Manufacturing Overhead The following additional details are provided for the year: Direct materials placed in production Direct labor incurred Manufacturing overhead incurred Manufacturing overhead allocated to production Cost of jobs completed $80,000 190,000 300,000 295,000 500,000 Write the journal entries and calculate the ending balances (you may use T accounts) for Work-in-Process Inventory, Finished Goods Inventory, and Manufacturing Overhead accounts (unadjusted)