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

$\backslash$table$[[$Manufacturing Overhead,Work in Process,Finished Goods$],[$Debit$,$Credit,Debit,Credit,Debit,Credit$],[($a$),463,104,($b$),385,920,$Balance,$20,080,($c$),714,000,$Balance,$49,000,($d$),642,000],[$Balance$,77,184,,,,263,500,,,($c$),714,000,,],[,,,,($b$),\backslash$table$[[85,506],[385,920]],,,$ance,,,$],[,,,,$Balance,$41,000,,,,,,]]$

$\backslash$table$[[\backslash$table$[[$Cost of Gc$],[$Debit$]],\backslash$table$[[$Sold$],[$Credit$]]],[642,000,]]$

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,$$19,680$