Can someone explain to me the last journal entry. "Write off to costs of goods sold the under applied overhead".

What calculation was used to arrive at $1,925,000

Question 8 Alpha Co. Ltd. has no beginning inventories of raw materials or work in process. They use backflush costing with three trigger points the purchase of direct materials, the completion of good finished units of product and the sale of finished goods. The standard cost to complete one finished unit of product is $18 for direct materials and $22 for conversion costs. During the month of July the company purchased $4,800,000 of raw materials and incurred $3,575,000 of conversion costs. They produced 250,000 finished units and sold 180,000 units. Any over or under applied conversion costs are written off monthly to cost of goods sold. REQUIRED Prepare the necessary journal entries for July. THE PURCHASE OF DIRECT MATERIALS dr. Inventory of raw materials & wip cr. Accounts payable $ 4,800,000 $ 4,800,000 INCURRANCE OF CONVERSION COSTS dr. Acutal conversion costs Cr. Accounts/wages payable $ 3,575,000 $ 3,575,000 $ 10,000,000 COMPLETION OF GOOD FINISHED UNITS OF PRODUCT dr. Inventory of finished goods cr. Inventory of raw materials and wip cr. Applied conversion costs $ 4,500,000 $ 5,500,000 SALE OF FINISHED GOODS dr. Cost of goods sold cr. Inventroy of finished goods $ 7,200,000 $ 7,200,000 $ 5,500,000 WRITE OFF TO COST OF GOODS SOLD THE UNDER APPLIED OVERHEAD dr. Applied conversion costs cr. Actual conversion costs cr Cost of goods sold $ 3,575,000 $ 1,925,000