Carpenter Company Uses Job-Order Costing Factory Overhead Costs Are Applied at 50% of Direct Labor

Carpenter Company uses job-order costing.The following is a summary of factory operations:
$\begin{array} { l } \text {Direct materials purchased on account }&\$ 125,000\\ \text {Direct materials requisitioned }&\$110,000 \\ \text { Direct labor costs incurred}&\$256,000 \\ \text {Factory overhead costs incurred (Depreciation Expense only }&\$150,000 \\ \text {Cost of goods completed }&\$ 515,000\\ \text {Cost of goods sold }&\$ 378,000\\ \text { Sales on account}&\$ 430,000\\ \text {Factory overhead applied }&?\\\end{array}$

Factory overhead costs are applied at 50% of direct labor costs.
Required:
A) Prepare the required journal entries for the above transactions.
B) Prepare the journal entry to dispose of the overhead variance using the immediate write-off method.
C) Is the factory overhead overapplied or underapplied?
D) What is the actual, correct amount of Cost of Goods Sold?