At the Beginning of the Year,Rupert 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,Rupert Manufacturing had the following account balances:
$\begin{array}{cc}\text { Work-in-Process Inventory}\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Finished Goods lnventory }\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Manufacturing Overhead }\\\hline\begin{array}{ll|l}0& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Cost of Goods Sold}\\\hline\begin{array}{ll|l}0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Sales Revenue }\\\hline\begin{array}{ll|l}& &0\\\end{array}\end{array}$ The following additional details are provided for the year:
$\begin{array}{ll}\text { Direct materials placed in production } & \$ 80,000 \\\text { Direct labor incurred } & 190,000 \\\text { Manufacturing overhead incurred } & 300,000 \\\text { Manufacturing overhead allocated to production } & 295,000 \\\text { Cost of jobs completed } & 500,000 \\\text { Jobs sold for total revenue of } & 750,000 \\\text { Cost of jobs sold } & 440,000\end{array}$ The remaining balance of Manufacturing Overhead was adjusted to zero.Calculate the ending balances in Work-in-Process Inventory,Finished Goods Inventory,Manufacturing Overhead (unadjusted),and Cost of Goods Sold (after adjustment.)