Compton Corporation is a manufacturer that uses job-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year: Estimated total manufacturing overhead at the beginning of the year $ 643,000 Estimated direct labor-hours at the beginning of the year 36,700 direct labor-hours Results of operations: Actual direct labor-hours 41,700 direct labor-hours Manufacturing overhead: Indirect labor cost $ 183,000 Other manufacturing overhead costs incurred $ 680,000 Cost of goods sold (unadjusted) $ 1,740,000 Required: a. What is the total amount of manufacturing overhead applied to production during the year? b. Is manufacturing overhead overapplied or underapplied for the year? By how much? c. What is the adjusted cost of goods sold for the year?