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. (D) Manufacturing Overhead 436,000 (b) 480,000 Bal. 44,000 Work in Progress Bal. 119,000 (c) 838,000 224,000 129,000 (b) 480,000 Bal. 122,000 Finished Goods Bal. 181,000 (d) 883,000 (c) 838,000 Bal 128,000 (d) Cost of Goods Sold 883,000 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 Sold Overhead applied $48,000 72,000 360,000 $480,000 For example, of the $122.000 ending balance in Work in Process, $48,000 was overhead applied during the year Required: 1. Identify the reasons for entries (a) through (d)