one question for accounting need to be done in 10mins

Tusa Corporation is a manufacturer that usesjoh-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year: Estimated total manufacturing overhead at the beginning of the year $638,250 Estimated direct laborhours at the beginning of the year 37,000 direct Results of operations: Actual direct laborhours 34,000 direct laborhours Manufacturing overhead: Indirect labor cost $ 143,000 Other manufacturing overhead costs incurred $ 450,000 Cost of goods manufactured $1,611,000 Cost of goods sold {unadjusted} $1,513,000 The adjusted Cost of Goods Sold for the year is