please answer clearly and post steps.

Plasencia Corporation is a manufacturer that uses job-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: The net operating income is: (Do not round your intermediate calculations.) The net operating income is: (Do not round your intermediate calculations.) Multiple Choice $1,038,000 $728,000 $1,318,000 $1,008,000