How to find 4. Please show calculations how/where you got each number from?

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 Work in Process Finished Goods Bal. 15 Bal. 260,000 85,000 390,000 Bal. 710,000 Bal.120,000 Bal. Cost of Goods Sold 640,000 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 Work in Process, ending Finished Goods, ending Cost of Goods Sold $ 19,500 58,500 312,000 Overhead applied 390,000 For example, of the $40,000 ending balance in work in process, $19,500 was overhead that had been applied during the year. Required 1. Identify reasons for entries (a) through (d) 2. Assume that the underapplied or overapplied overhead is closed to Cost of Goods Sold. Prepare the necessary journal entry 3. Assume that the underapplied or overapplied overhead is closed proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. Prepare the necessary journal entry