can you explain how you do this

A company had an unadiusted Cost of Goods Sold of $1,690,000. The company closes its underapplied or overapplied overhead to Cost of Goods Sold. The company had actual manufacturing overhead of $650,000 and applied manufacturing overhead of $666,250. What is the adjusted Cost of Goods Sold for the year? $1,690,000 ($16,250) $16.250 $1,673,750 $1,706,250