I just need help with the boxes that have a red x

Superior Company provided the following data 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 Actual manufacturing overhead cost $ 215,000 $ 264,000 ? $ 150,000 $ 371,000 $ 356,000 Inventory balances at the beginning and end of the year were as follows: Raw materials Work in process Finished goods Beginning $ 57,000 ? $ 32,000 Ending $ 36,000 $ 30,000 ? The total manufacturing costs added to production for the year were $670,000; the cost of goods available for sale totaled $735,000; the unadjusted cost of goods sold totaled $660,000; and the net operating income was $35,000. The company's underapplied or overapplied overhead is closed to Cost of Goods Sold. Required: Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement. (Hint: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.) Answer is complete but not entirely correct. Income Statement COGS Schedule COGM Schedule Prepare an income statement for the year. Superior Company Income Statement Sales Cost of goods sold Gross margin Selling and administrative expenses: Selling expenses $ 215,000 Administrative expenses 150,000 $ 1,001,000 645,000 356,000 365,000 9,000 X Net operating loss $ Income Statement COGS Schedule COGM Schedule Prepare a schedule of cost of goods sold. $ Superior Company Schedule of Cost of Goods Sold Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Unadjusted cost of goods sold Less: Overapplied overhead Adjusted cost of goods sold 32,000 695,000 727,000 67,000 660,000 15,000 645,000 $ Income Statement COGS Schedule COGM Schedule Prepare a schedule of cost of goods manufactured. $ 55,000 Superior Company Schedule of Cost Goods Manufactured Beginning work in process inventory Direct materials: Beginning raw materials inventory $ 57,000 Add: Purchases of raw materials 264,000 Total raw materials available 321,000 Less: Ending raw materials inventory 36,000 Direct materials used in production Direct labor Manufacturing overhead applied to work in process Total manufacturing costs added to production Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured $ 285,000 14,000 371,000 670,000 725,000 30,000 $ 695,000