Can't figure out how to get the Cost of Goods in Question 3b. The rest of the question is 100% correct.

Ravsten Company uses a job-order costing system. On January 1, the beginning of the current year, the company's Inventory balances were as follows: Raw materials Work in process Finished goods $ 24,500 $13,460 $ 31,700 The company applies overhead cost to jobs on the basis of machine-hours. For the current year, the company estimated that it would work 37,700 machine-hours and Incur $163.995 in manufacturing overhead cost. The following transactions were recorded for the year: a. Raw materials were purchased on account: $234,000. b. Raw materials were requisitioned for use in production: $207.000 (85% direct and 15% Indirect). c. The following costs were incurred for employee services: Direct labour Indirect labour Sales commissions Administrative salaries $173,600 $ 38,480 $ 41,180 $ 86,882 d. Heat, power, and water costs were incurred in the factory: $49.650. e. Prepaid Insurance expired during the year: $18,500 (80% relates to factory operations, and 20% relates to selling and administrative activities). f. Advertising costs were incurred, $58,500. 9. Depreciation was recorded for the year. $70,200 (75% relates to factory operations, and 25% relates to selling and administrative activities). h. Manufacturing overhead cost was applied to production. The company recorded 43.400 machine-hours for the year. Goods that cost $534.600 to manufacture according to their job cost sheets were transferred to the finished goods warehouse. J. Sales for the year totalled $779,000 and were all on account. The total cost to manufacture these goods according to their job cost sheets was $526,200. Required: 1. Prepare journal entries to record the transactions given above. (Do not round Intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction llat View journal entry worksheet No Transaction General Journal Credit Debit 234.000 1 Raw materials Accounts payable 234,000 2 b Work in process 175,950 31,050 Manufacturing overhead Raw materials 207,000 3 c Work in process Manufacturing overhead Sales commissions expense Administrative salaries expense Salaries and wages payable 173.600 30.400 41.100 88.800 331.900 4 d 49,650 Manufacturing overhead Accounts payable 49.650 01 5 e Manufacturing overhead Insurance expense Prepaid insurance 14.800 3.700 18.500 4 8 f. 58,500 Advertising expense Accounts payable 58,500 25 points 9 Manufacturing overhead Depreciation expense Accumulated depreciation 52.850 17,550 70.200 eBook 8 188.790 Work in process Manufacturing overhead 188.790 Print 9 i. 534.800 Finished goods Work in process 534 800 10 -1. 779,000 Accounts receivable Sales 779.000 11 J-2 528 200 Cost of goods sold Finished goods 528 200 2 Prepare T-accounts for Inventories, Manufacturing Overhead, and Cost of Goods Sold. Post relevant data from your journal entries to these T-accounts (don't forget to enter the opening balances in your Inventory accounts). Compute an ending balance in each account. Manufacturing Overhead Beg. Bal. Beg Bal a. End. Bal Raw Materials 24,500 234.000 207.000 51,500 188,790 h. d. 31,050 30,400 49,650 14,800 52.650 End, Bal 10,240 Cost of Goods Sold Beg. Bal. Beg. Bal Work in Process 13,400 175.950 534.800 173,800 188,790 17.140 526,200 528.200 c. End. Bal. End. Bal Beg Bal. Finished Goods 31,700 534.800 528.200 40,100 End. Bal 3-a. Is manufacturing overhead underapplied or overapplied for the year? O Underapplied overhead Overapplied overhead 3-b. Prepare a journal entry to properly dispose of any balance in the Manufacturing Overhead account. (Do not round Intermediate calculations and round your final answers to 2 decimal places. If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) 3-5. Prepare a journal entry to properly dispose of any balance in the Manufacturing Overhead account. (Do not round Intermediate calculations and round your final answers to 2 decimal places. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction lit Journal entry worksheet