pls tell the correct ans for cost of goods sold (472271,472270both are wrong)

Ravsten Company uses a job-order costung system. On January 1, the beginning of the curent vear, the cortipanys inventory balances verere as fallows: The combeny applies overhead cost to jobs on the basis of machine, hours. For the current year mie company estimated anat it would work 36,000 machine trous and incur 5158000 in manuficturing ovesthead cont. The foltoveng tramsoctions were recordod tor the yeai. a. Row matertat were purchased on account $200000 1. Fow materials were requlationed for use in production: $190,000 gion sineet and 2006 indirece c. The following costs were incurred for emiployee servicen d. Hem. power. and water costs were incureed in the factory: $42000. d. Heat, power, and water conts were incuried in the factory. $42000 activities) f. Advertising costs were incured 550000 ( activities) h. Manufacturing overtiend cost was oppilied to production. The company recoided 40000 mactibe hoias for the wati. 1. Sales for the ynar totalled $700,000 and were ail on account the fotal cout to manufacture flese goods according fo theit joningit sheets was \$475,000. 4. Prepate an income statement for the year, (Do not round intermediote calculations and round your final anwwers to nearest whole dollar amount.)