(a.) Calculate the ending balances in work in process, finished goods and cost of goods sold if under- or overallocated overhead is written off to cost of goods sold. Account Ending Balance Work in process Finished goods Cost of goods sold

Data

Ending Balance

Work in process

$50,700

Finished goods

245,050

Cost of goods sold

549,250

2014 direct manufacturing

Account

Ending Balance

labor cost in ending balance

Work in process

$20,520

Finished goods

59,280

Cost of goods sold

148,20