Latta Company provided the following T$-$accounts for this year.

$\backslash$table$[[$Manufacturing Overhead,Work in Process,Finished Goods$],[$Debit$,,,$Debit,Credit,Debit,Credit$],[($a$),499,968,($b$),416,640,$Balance,$5,360,($c$),778,000,$Balance,$33,000,($d$),674,000],[$Balance$,83,328,,,,319,500,,,,778,000,,],[,,,,,93,500,,,$Balance,$137,000,,],[,,,,($b$)A,416,640,,,,,,],[,*,,,$Balance,$57,000,,,,,,],[,$of Goods,Sol,,,,,,,,,$],[$Deb$,,,,,,,,,,,],[($d$),4,000,,,,,,,,,,]]$

The overhead applied to production is distributed among Work in Process, Finished Goods, and Cost. of Goods Sold at the end of the year as follows:

$\backslash$table$[[$Work in Process, ending,$$27,360$