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 (a) 460,000 (b) 390,000 Bal. 70,000 Work in Process Bal. 15,000 (c) 710,000 260,000 85,000 (b) 390,000 Bal. 40,000 Finished Goods Bal. 50,000 (d) 640,000 (c) 710,000 Bal. 120,000 Cost of Goods Sold (d) 640,000