The following information is available from the records of a manufacturing company that applies manufacturing overhead based on direct labor hours:

Estimated Overhead Cost	$500,000
Estimated Direct Labor Hours	200,000 DLHs
Actual Overhead Cost	$501,428
Actual Direct Labor Hours	200,612 DLHs

Based on this information, cost of goods sold would need to be adjusted by how much?

When inputing your answer, a positive number indicates overhead was under-applied and the company will need to INCREASE Cost of Goods Sold. A negative number indicates overhead was over-applied and the company will need to DECREASE Cost of Goods Sold. Round your answer to two decimals if necessary.