HELP PLEASE COST ACCOUNTING ASAP

At the end of 2018, Furry Balls Co. Had the following account balances after factory overhead had been closed to manufacturing overhead control: Manufacturing overhead control, P20,000 cr. Cost of goods sold, P384,000 dr. Finished goods, P96,000 dr. Work in process, P160,000 dr. Raw materials, P160,000 dr. Case 1: Any under-or over-applied overhead is considered immaterial. What is the adjusted balance of cost of goods sold after disposing the under -or over-applied overhead