Andrews Company is a manufacturing firm that uses job-order costing. The company's Work in Process inventory balances were as follows at the beginning and end of the year:

	Beginning Balance	Ending Balance
Work in process	$27,000	$9,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 33,000 machine-hours and incur $231,000 in manufacturing overhead cost. The following transactions were recorded for the year: Direct materials used, $281,000. Direct labor used, $377,000 Administrative costs, $172,000 Selling costs, $154,000. Actual overhead incurred, $252,000 Applied overhead, $ -?- The actual level of activity for the year was 34,000 machine-hours. Sales for the year totaled $1,253,000. Unadjusted cost of goods sold, $899,000

Required:

a. The Cost of Goods Manufactured amount is . ________?

b. What is the actual Cost of Goods Sold Expense AFTER disposing of the under-applied overhead? ________?

c. What is the actual operating income? _______?