At the end of the year, but before an adjustment had been made to close Manufacturing Overhead Control, A-1 Frames had the following account balances: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ 126,834 $ 147,152 $ 343,300 $ 1,959,450 At the beginning of the year, management had estimated that total manufacturing overhead would be $590,660 and had planned to apply overhead to jobs based on an estimated use 42,190 of machine hours. The actual number of machine hours used during the year was 49,000, and actual manufacturing overhead cost for the year was $713,000. Balance in Cost of goods sold $ 1,986,450 (e) What were the balances in the inventory accounts and Cost of Goods Sold if the amount of under-or overapplied overhead was prorated to the appropriate accounts? (For computation purposes round percentages to 2 decimal places, e.g. 3.54. Round final answers to 0 decimal places, e.g. 45,000) Account Balance Work in Process Inventory $ Finished Goods Inventory Cost of Goods Sold Total $ e Textbook and Media