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The following cost data relate to the manufacturing activities of Chang Company during the just-completed year:

Manufacturing overhead costs incurred:		Other costs incurred:
Indirect materials	$ 19,000	Purchases of raw materials (both direct and indirect)	$ 350,000
Indirect labor	145,000	Direct labor cost	$ 51,000
Property taxes, factory	7,500	Inventories:
Utilities, factory	62,000	Raw materials, beginning	$ 8,000
Depreciation, factory	218,000	Raw materials, ending	$ 17,000
Insurance, factory	9,500	Work in process, beginning	$ 22,000
Total actual manufacturing overhead costs incurred	$ 461,000	Work in process, ending	$ 37,000

The company uses a predetermined overhead rate of $48 per machine-hour to apply overhead cost to jobs. A total of 9,700 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.

3. Prepare a schedule of cost of goods sold. Assume that the companys underapplied or overapplied overhead is closed to Cost of Goods Sold.