The overhead applied to production is distributed among Work in Process, Finished Goods, and Cost of Goods Sold at the end of the year as follows:

Work in Process, ending $ $20,160$

Finished Goods, ending $58,560$

Cost of Goods Sold $309,120$

Overhead applied $ $387,840$

For example, of the $$42,000$ ending balance in work in process, $$20,160$ was applied overhead.