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 370,000 413,000 Bal 104,500 763,400 210,700 Bal 43,000 115,500 413,000 Bal 80,300 Finished GoodS Cost of Goods Sold Bal 824,400 (d) 158,000 763,400 824,400 Bal 97,000 The overhead that had been 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 $ 61,950 123,900 227,150 Overhead applied $ 413,000 For example, of the $80,300 ending balance in work in process, $61,950 was overhead that had been applied during the year