Here is the company's account balance at the end of the year:

Cost of goods sold 110,980

Cost of goods manufactured 280,367

Finished Good 119,180

Under-applied manufacturing overhead 987,234

Raw materials 65,432

Work in process. 3,422

It is assumed that the underutilized manufacturing overhead is considered small and does not need to be allocated. Then, after dealing with the underutilized manufacturing industry, has the adjusted sales cost balance overheated?