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$),506,880,($b$),422,400,$Balance,$2,600,($c$),790,000,$Balance,$30,000,($d$),680,000],[$Balance$,84,480,,,,330,000,,,($c$),790,000,,],[,,,,($b$),\backslash$table$[[95,000],[422,400]],,,$Balance,$140,000,,],[,,,,$Balance,$60,000,,,,,,]]$

$\backslash$table$[[\backslash$table$[[$Cost of Go$],[$Debit$]],\backslash$table$[[$Soods Sold$],[$Credit$]]],[($d$)680,000,]]$

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,$$28,800$