Please give me a written and excel form of solution :)

1. How much is the Adjusted COGS if under or over applied overhead were allocated to inventories and COGS? (524,000 is a wrong answer)

2. How much is the adjusted COGS if under or over applied overhead were closed to COGS? (524,700 is a wrong answer)

Summit Company provide the cost data for the month of January Inventories: 31 January 1 January Direct materials P30,000 P40, 000 WIP P15, opo P20,000 Finished Goods P65, 000 P50, 000 Factory overhead applied P150,000 Cost of goods manufactured P515,000 Direct materials used P190.000 Actual FOH P144, 000