Please explain how to find the unadjusted cost of goods sold ! :)

Patel Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs based on the machine hours required. At the beginning of the year, the company expected to incur the following: (Click the icon to view the costs.) Patel's accountant found an error in the expense records from the year reported. Depreciation on manufacturing plant and equipment was actually $405,000, not the $495,000 that had originally been reported. The unadjusted Cost of Goods Sold balance at year-end was $560,000. The manufacturing overhead allocated to jobs was $452,000. Read the requirements Data Table ALI WITH MUUTOI, Mormy uvemu is wy Requirement 4. Record the entry to close out the underallocated or overallocated manufacturing overhead. (Record debits first, then credits. Excl Journal Entry Manufacturing overhead costs Direct labor cost Date Credit Accounts Manufacturing Overhead Cost of Goods Sold Debit 14,000 $ 590,000 $ 1,300,000 73,750 Machine hours 14,000 At the end of the year, the company had actually incurred the following: 1,170,000 $ 495,000 $ Requirement 5. What is the adjusted ending balance of Cost of Goods Sold? Use the following table to calculate the adjusted ending balance of Cost of Goods Sold. (Use parentheses or a minus sign for numbers to be subir Unadjusted cost of goods sold Overallocated manufacturing overhead (14000) Direct labor cost..... Depreciation on manufacturing plant and equipment Property taxes on plant.. Sales salaries... Delivery drivers' wages Plant janitors' wages Machine hours 21,000 24,000 $ $ 16,500 12,000 $ Adjusted cost of goods sold 56,500 hours Choose from any list or enter any number in the input fields and then click Check Answer. ? Print Done All parts showing Clear All