Help with part C, please.

Vaughn Corp.designs and manufactures mascot uniforms for high school college, and professional sports teams. Since each team's uniform is unique in color and design. Vaughn uses a job order costing system. On January 1, the accounts for some of Vaughn's primary balance sheet accounts were as follows: Raw Materials Inventory 60.400 Work in Process Inventory 1/1 26.000 1/1 Finished Goods 36,600 Cash 38,200 1/1 1/1 Accounts Receivable 47,300 Accounts Payable 1/1 1/1 41,900 During the year, the following events occurred: 1. Vaughn purchased raw materials costing $118.000 on account. 2. Vaughn used $149,300 of raw materials in production of these. 80% were classified as direct materials and 20% as indirect materials. (Vaughn maintains a single Raw Materials Inventory account.) 3. Vaughn used 31,400 hours of direct labor. The company's average direct labor rate was $11 per hour (credit Wages Payable). 4 The company's indirect labor cost was $168,000 (credit Wages Payable). 5. Other manufacturing overhead costs the company incurred on account totaled $97,400. 6. Vaughn applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $797,600. 8. The company's Cost of Goods Sold balance was $803.900 before adjusting for over- or underapplied overhead. 9 Sales revenue was $1.040,000 (all sales were made on account). 10. Vaughn collected $803,200 from customers. 11. The company paid accounts payable of $201.300. 12. At year-end, all wages earned during the year had been paid. (a) Calculate under-or overapplied overhead for the year. Overhead Overapplied V by $ 21540 (b) Assuming that Vaughn closes under or overapplied overhead to Cost of Goods Sold, calculate the cost of goods sold for the year. Adjusted cost of goods sold $ 782360 (c) Assuming that Vaughn prorates under-or overapplied overhead to the appropriate accounts, calculate the adjusted Workin Process Inventory, Finished Goods Inventory, and Cost of Goods Sold balances for the year. (Round % of total to 3 decimal places, e.g. 1.235, allocation and final answers to 0 decimal places, eg. 52.) Adjusted Balance $ Work In Process $ Finished Goods $ Cost of Goods Sold