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: Manufacturing Overhead Work in Process (a) 380,000 (b) 410,000 Bal. 105,000 (c) 760,000 Bal 30,000 210,000 115,000 (b) 410,000 Bal. 80,000 Bal. (c) Bal. 160,000 Finished Goods (d) Cost of Goods Sold 820,000 (d) $20,000 760.000 100,000 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 $ 32,800 41.000 336.200 $410,000