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 (a) 436, 080 (b) 480, 080 Bal. 44 089 Work in Progress Bal. 119,080 (0) 830,083 224, 089 129,080 (b) 480, 080 Bal. 122,083 Finished Goods Bal 181, 680 (d) 803, 680 830, 080 Bal. 128, 089 Cost of Goods Sold (d) 803, 080 The overhead applied to production during the year is distributed among the ending balances In the accounts as follows: Work in Process, ending $ 48, 090 Finished Goods, ending 72,060 Cost of Goods Sold 360, 090 Overhead applied $480, 200 For example, of the $122,000 ending balance In Work In Process. $48,000 was overhead applied during the year.Actual manufacturing overhead costs for the year. Cost of goods manufactured for the year. Cost of goods eo1d for the year. Overhead coat applied to Wrk in proceee for the year