At the Beginning of the Year,Barrington Manufacturing Had the Following $\begin{array}{cc}\text {Work-in-Process Inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$

At the beginning of the year,Barrington Manufacturing had the following account balances:
$\begin{array}{cc}\text {Work-in-Process Inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Finished Goods inventory}\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Manufacturing Overhead }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Cost of Goods Sold }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Sales Revenue }\\\hline\begin{array}{ll|l}&0& \\\end{array}\end{array}$ The following additional details are provided for the year:
$$\begin{array} { | l | r | } \hline \text { Direct materials placed in production } & \$ 80,000 \\\hline \text { Direct labor incurred } & 190,000 \\\hline \text { Manufacturing overhead incurred } & 300,000 \\\hline \text { Manufacturing overhead allocated to production } & 295,000 \\\hline \text { Cost of jobs completed } & 500,000 \\\hline\end{array}$$ Record these transactions in the T-accounts and calculate the ending balances for Work-in-Process Inventory,Finished Goods Inventory,and Manufacturing Overhead accounts (unadjusted).