The following information is taken from the accounts of Foster Corp. The entries in the T$-$accounts are summaries of the transactions that affected those accounts during the year.

$\backslash$table$[[$Manufacturing Overhead$],[($a$),424,000,($b$),465,000],[,,$Bal,$41,000]]$

$\backslash$table$[[$Finished Goods,$],[$Bal$.,176,500,($d$),869,500],[($c$),815,000,,],[$Bal$.,122,000,,]]$

$\frac{\text{C}\text{o}\text{s}\text{t}of\text{G}\text{o}\text{o}\text{d}\text{s}\text{S}\text{o}\text{l}\text{d}}{(d)}869,500$

The overhead applied to production during the year is distributed among the ending balances in the accounts as follows:

Work in Process, ending

Finished Goods, ending

Cost of Goods Solld

Overhead applied

$\backslash$table$[[$$$46,500$