Hello, I am requesting assistance on this question:

The manufacturing operations of a company had the following balances for the year:

Beginning BalanceEnding Balance

Raw materials $84,000$91,000

Work in process$45,000$59,000

Finished goods $28,000$23,000

The company transferred $918,000 of completed goods out of work in process during the year. The overhead is underapplied by $3,000.

What is the adjusted cost of goods sold for the year?

$946,000

$923,000

$920,000

$926,000

I came up with the answer of 923000.00 but it is incorrect. I'm showing that the answer should be 926000.

Any help would be appreciated.