I have the majority of this, but cannot figure out what is supposed to go into the top box.

The following cost data relate to the manufacturing activities of Chang Company during the just completed year: Manufacturing overhead costs incurred: Indirect materials $ 15,00 Indirect labor 130,000 Property taxes, factory B, eee Utilities, factory 70,000 Depreciation, factory 248,eee Insurance, factory 10.ee Total actual manufacturing overhead costs incurred $ 473,000 Other costs incurred: Purchases of raw materials (both direct and indirect) $ 480,eee Direct labor cost $ 68,eee Inventories: Raw materials, beginning $ 20,eee Raw materials, ending $ 30,000 Work in process, beginning $ 40,000 Work in process, ending $ 70,00 The company uses a predetermined overhead rate of $25 per machine-hour to apply overhead cost to jobs. A total of 19.400 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a schedule of cost of goods manufactured for the year. Chang Company Schedule of Cost of Goods Manufactured S Direct materials Beginning raw materials inventory Add: Purchases of raw materials Total raw materials available Less: Ending raw materials inventory Raw materials used in production Less: Indirect materials used in production Direct materials used in production Direct labor Manufacturing overhead applied to work in process 20,000 400,000 420.000 (30,000) 390,000 (15,000) S 375,000 60,000 485,000 Total manufacturing costs added to production Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured 920,000 920,000 70,000 $ 890,000