Big Steves Old-fashioned Dairy Inc. has two departments, the milking department, and the pasteurizing department. Milking is the old-fashioned part of Steves business as it is done by hand. The pasteurizing department is fully automated. Overhead is budgeted at $500,000 for the milking department and $750,000 for the pasteurizing department. 40,000 labor hours have been budgeted for the milking department and 75,000 machine hours for the pasteurizing department. The actual hours worked in milking were 39,500 and machine hours totaled 65,000. The actual overhead incurred in milking was $500,000 and $700,000. The unadjusted cost of goods sold was $2,980,000. What is the adjusted cost of goods sold?

Can someone show me how to work this overhead problem in detail? I don't need the answer, I just want to understand how to solve it.