Machine-hours		60,000
Manufacturing overhead cost	$	850,000
Inventories at year-end:
Raw materials	$	30,000
Work in process (includes overhead applied of 36,000)	$	100,000
Finished goods (includes overhead applied of 180,000)	$	500,000
Cost of goods sold (includes overhead applied of 504,000)	$	1,400,000

Machine-hours

75,000

Fixed manufacturing overhead cost

$

795,000

Variable manufacturing overhead per computer-hour

$

1.40

Assume that the company allocates any underapplied or overapplied overhead to Work in Process, Finished Goods, and Cost of Goods Sold on the basis of the amount of overhead applied during the year that remains in each account at the end of the year. These amounts are $36,000 for work in process, $180,000 for finished goods, and $504,000 for cost of goods sold. Prepare the journal entry to show the allocation for the year.

How do i get the numbers for work in progress and finished goods? I know that manufacturing overhead is 130,000 and COGS is 91,000.