IgniteTech Manufacturing uses a predetermined overhead rate based on labor$-$hours to apply manufacturing overhead to jobs. Data concerning the company's manufacturing operations for a job in year $2020$ are provided below in the table.

If unadjusted COGS during $2020$ is $$1,000,000,$ compute the adjusted COGS.

Actual labor$-$hours.

Actual manufacturing overhead cost incurred

$65,000$

Estimated labor hours

$$2,005,000$

Estimated manufacturing overhead cost

$75,000$

$$2,100,000$