Chang Company provided the following data for this year: Manufacturing overhead costs incurred: Indirect materials $ 15, 800 Indirect labor 138, 000 Property taxes, factory 8, 800 Utilities, factory 78, 000 Depreciation, factory 150, 600 Insurance, factory 10, 800 Total actual manufacturing overhead costs incurred $ 402, 000 Other costs incurred: Purchases of raw materials (both direct and indirect) $ 408, 000 Direct labor cost $ 68, 000 Inventories: Raw materials, beginning $ 20,800 Raw materials, ending $ 30, 800 Work in process, beginning $ 40, 800 Work in process, ending $ 70, 800 The company uses a predetermined overhead rate of $20 per machine-hour to apply overhead cost to jobs. A total of 20,500 machine-hours were used during the year. Required: 1. Compute the underapplied or overapplied overhead cost. 2. Prepare a schedule of cost of goods manufactured. Complete this question by entering bs