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

At the beginning of the year,Rupert Manufacturing had the following account balances:
$\begin{array}{c} \text {Work-in-Process Inventory } &\\\hline\begin{array}{l|l}2,000&\\\\\\\end{array}\end{array}$
$\begin{array}{c} \text {Finished Goods Inventory } &\\ \hline\begin{array}{l|l}8,000&\\\\\\\end{array}\end{array}$
$\begin{array}{c} \text {Manufacturing Overhead } &\\ \hline\begin{array}{l|l}0&\\\\\\\end{array}\end{array}$
$\begin{array}{c} \text {Cost of Goods Sold} &\\ \hline\begin{array}{l|l}0&\\\\ \\\end{array}\end{array}$
$\begin{array}{c} \text {Sales Revenue} &\\ \hline\begin{array}{l|l}&0\\ \\ \\\end{array}\end{array}$
The following additional details are provided for the year:
$$\begin{array} { l l } \text { Direct materials placed in production } & \$80 , 000 \\\text { Direct labor incurred } & 190,000 \\\text { Manufacturing overhead incursed } & 300,000 \\\text { Manufacturing overhead allocated to production } & 295,000 \\\text { Cost of jobs completed } & 500,000 \\\text { Jobs sold for total revenue of } & 750,000 \\\text { Cost of jobs sold } & 440,000\end{array}$$ 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. )