I need assistance with this general accounting question using appropriate principles.

Morrison Manufacturing provided the following data for the month of August: The Finished Goods inventory at the beginning of the month was $40,000, and at the end of the month was $25,500. The cost of goods manufactured during the month was $180,000. The actual manufacturing overhead incurred was $48,500, and the applied overhead was $52,000. The company closes any overapplied or underapplied overhead directly to Cost of Goods Sold. calculate the unadjusted cost of goods sold