Widdig Corporation is a manufacturer that uses job$-$order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year:

Estimated total manufacturing overhead at the beginning of the year

Estimated direct labor$-$hours at the beginning of the year

$$643,250$

$36,800$ direct labor$-$hours

Results of operations:

$\backslash$table$[[\backslash$table$[[$Actual direct labor$-$hours$],[$Manufacturing overhead:$]],41,800$ direct labor$-$hours$],[\backslash$table$[[$Indirect labor cost$],[$other manufacturing overhead costs incurred$],[$cost of goods sold $($unadjusted$)]],\backslash$table$[[\backslash$table$[[$$$184,000$