Ellithorpe Corporation has provided the following data concerning last month's operations. 
Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.
Required:
Determine the adjusted cost of goods sold for the month.
Definitions:
Error Sum Of Squares
A measure of the discrepancy between the observed and predicted values in a statistical model, reflecting the unexplained variation by the model.
ANOVA Table
A table used to summarize the results and implications of an Analysis of Variance, which tests differences between means of three or more groups.
Test Statistic
A calculated value from the data that is used in statistical testing to determine whether to reject the null hypothesis.
Hypothesis
A proposed explanation for a phenomenon, made as a starting point for further investigation, which can be tested through experimentation and observation.
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