At the beginning of the year, han company estimated the following: overhead = $582,400 direct labor hours = 80,000 han uses normal costing and applies overhead on the basis of direct labor hours. For january, direct labor hours were 6,950. By the end of the year, han showed the following actual amounts: overhead = $613,320 direct labor hours = 84,100 unadjusted cost of goods sold for han was $927,000. Required: compute for the adjusted cost of goods sold for the year assuming the overhead variance is immaterial.