Please help, all the answers are correct besides the last two. I cannot figure it out for the life of me.

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Required: 1.What was the cost of raw materials put into production during the year? (Omit the sign in your response.) 417,000 The cost of raw materials 2. How much of the materials in (1) above consisted of indirect materials? (omit the sign in your response.) Indirect materials 88,000 3. How much of the factory labor cost for the year consisted of indirect labor? (Omit the sign in your response.) 65,000 Indirect labor cost 4. What was the cost of goods manufactured for the year? (Omit the "s" sign in your response.) 780,000 Cost of goods manufactured 5.What was the cost of goods sold for the year (before considering underapplied or overapplied overhead)? (omit the sign in your response.) S 688,000 Cost of goods sold 6. If overhead is applied to production on the basis of direct materials cost, what rate was in effect during the year? (Round your answer to 2 decimal places. Omit the sign in your response.) The predetermined overhead rate was l 139.82 of direct materials cost 7.Was manufacturing overhead underapplied or overapplied? By how much? (Input the amount as a positive value. Omit the sign in your response.) Manufacturing overhead was overapplied by $T 78,000