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

$\backslash$table$[[$Manufacturing Overhead,,Work in$,$Proce,,Finished Goods$],[,,,,,,,],[\frac{(a)}{\text{B}\text{a}\text{l}\text{a}\text{n}\text{c}\text{e}},486,144,($b$),405,120,$Balance,$\backslash$table$[[10,880],[298,500]],($c$),754,000,\backslash$table$[[$Balance$],[($c$)]],\backslash$table$[[39,000],[754,000]],($d$),662,000],[$Balance$,81,024,,,,,,,$Balance,$131,000,,]]$

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,$$24,480$