with explanation plz

Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials): Selling expenses Purchases of raw materials Direct labor Administrative expenses Manufacturing overhead applied to work in process Total actual manufacturing overhead costs $211,000 $ 263,000 $157,000 $ 332,000 $ 355,000 Inventory balances at the beginning and end of the year were as follows Beginning of Year $52,000 End of Year $ 31,000 ?27,000 Raw materials Work in process Finished goods $36,000 The total manufacturing costs for the year were $670,000; the cost of goods available for sale totaled $730,000; the unadjusted cost of goods sold totaled $663,000, and the net operating income was $34,000 The company's overapplied or underapplied overhead is closed entirely to Cost of Goods Sold Required a. Prepare a schedule of cost of goods manufactured