Please show your calculation for the following:

The flow of manufacturing costs through the ledger accounts of Superior Locks, Inc., in the current year is illustrated as follows in summarized form Materials Inventory Work in Process Inventory Beg. balance $ 13,000 269,000 Ending balance $17,000 Beg. balance 19,000 $614,400 134,000 214,400 Ending balance Direct Labor Finished Goods Inventory $131,300 $134,000 Ending balance$2,700 Beg. balance 46,000 614,400 Ending balance 53,400 Manufacturing Overhead Cost of Goods Sold $214,400 $214,400