The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year Manufacturing Overhead Work in Process 383,000 428,000 Bal 105,500 777,600 209,600 Bal 45,000 114,700 428,000 Bal 80,200 Finished Goods Cost of Goods Sold Bal 825,600 (d) 146,000 777,600 825,600 Bal. 98,000 The overhead that had been applied to production during the year is distributed among the ending balances in the accounts as follows $ 55,640 111,280 261,080 , ending Work in process Finished goods, ending Cost of goods Sold Overhead applied $ 428,000 For example, of the $80,200 ending balance in work in process, $55,640 was overhead that had been applied during the year