How is this incorrect?

The following cost data relate to the manufacturing activities of Chang Company during the just completed year: Manufacturing overhead costs incurred: Indirect materials Indirect labor Property taxes, factory Utilities, factory Depreciation, factory Insurance, factory Total actual manufacturing overhead costs incurred $ 16,900 149,000 9,900 89,000 316,900 11,900 $ 593,600 Other costs incurred: Purchases of raw materials (both direct and indirect) Direct labor cost $ 419,000 $ 79,0e0 Inventories: Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending $ 21,900 $ 31,900 $ 41,900 $ 71,900 The company uses a predetermined overhead rate of $28 per machine-hour to apply overhead cost to jobs. A total of 21,600 machine- hours were used during the year. Required 1. Compute the amount of underapplied or overapplied overhead cost for the year 2. Prepare a schedule of cost of goods manufactured for the year