The following information is available from the records of a manufacturing company that applies manufacturing overhead based on direct labor hours Estimated Overhead Cost Estimated Direct Labor Hours Actual Overhead Cost Actual Direct Labor Hours $500,000 200 000 DLHS $500 201 200 094 DLHE Based on this information, cost of goods sold would need to be adjusted by how much? When inputing your answer a cosive number indicates overhead was under-applied and the company will need to INCREASE Cost of Goods Sold A tegative number indicates overhead was over applied and the company wit need to DECREASE Cost of Goods Sold Round your answer to two decimals if necessary