At the Beginning of 2014, Conway Manufacturing Had the Following

At the beginning of 2014, Conway Manufacturing had the following account balances:
Following additional details are provided for the year:
$$\begin{array} { | l | r | } \hline \text { Direct materials placed in production } & \$ 80,000 \\\hline \text { Direct labor incurred } & 190,000 \\\hline \text { Manufacturing overhead incurred } & 300,000 \\\hline \text { Manufacturing overhead allocated to production } & 295,000 \\\hline \text { Cost of jobs completed and transferred } & 500,000 \\\hline \text { Total revenue } & 750,000 \\\hline \text { Cost of goods sold } & 440,000 \\\hline\end{array}$$ The remaining balance of Manufacturing Overhead was cleared to zero. Calculate the ending balances in Work-in-Process Inventory, Finished Goods Inventory, Manufacturing Overhead (unadjusted), and Cost of Goods Sold (after adjustment.)