how would this be solved?

Swifty 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, Swifty uses a job order costing system. On January 1, the T-accounts for some of Swifty's primary balance sheet accounts were as follows: During the year, the following events occurred: 1. Swifty purchased raw materials costing $114,000 on account. 2. Swifty used $149,300 of raw materials in production. Of these, 80% were classified as direct materials and 20% as indirect materials. (Swifty maintains a single Raw Materials Inventory account.) 3. Swifty used 31,300 hours of direct labor. The company's average direct labor rate was $12 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 $96,400. 6. Swifty applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $827,500. 8. The company's Cost of Goods Sold balance was $832,800 before adjusting for over-or underapplied overhead, 9. Sales revenue was $1,040,000 (all sales were made on account). 10. Swifty collected $803,200 from custorkers. 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 by 5 (b) Assuming that Swifty closes under- or overapplied overhead to Cost of Goods Sold, calculate the cost of goods sold for the year. Adjusted cost of goods sold (c) Assuming that Swifty prorates under-or overapplied overhead to the appropriate accounts, calculate the adjusted Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold balances for the year. (Round % of total to 3 decimal places, eg. 1.235, allocation and final answers to 0 decimal places, eg. 52.)