With the information provided how would I create a cost of goods manufactured schedule for last year and calculate the over- or under-applied manufacturing overhead for the year.

Start of Year End of Year Finished Goods 25,000 26,000 Work in Process 160,000 153,000 Direct Materials 15,000 14,500 During the year the following information was recorded: $75,000 Raw Materials Bought $10,000 Indirect Materials $125,000 Total Wages $80,000 Direct Labour $20,000 Indirect Labour Balance was Sales and Administration $160,000 Other Manufacturing Overhead $180,000 Manufacturing Overhead Applied