The following data relate to the Shirley Company:

----------------------------------------Inventories
-----------------------------------ENDING…… BEGINNING
Finished goods ………………………………… 95,000……….. 10,000
Work in process…………………………….…. 80,000……….. 70,000
Direct material………………………….……… 95,000………... 90,000

Costs incurred during the period:
Costs of goods available for sale…….……X………........684,000
Total manufacturing costs…………….……..X…….....…..584,000
Factory overhead………………………….……..X…….....…..167,000
Direct materials used…………………….……..X……….......193,000

Required: Statement of cost of goods sold, including all beginning and ending inventories.

While making Cost of goods sold Statement, I am able to do everything perfectly but when it comes to 'Cost of goods available for sale', my calculated value is 564,000, and mentioned in problem is 684,000. There is a variance of 120,000. Is this amount to be adjusted somewhere in the statement? like under or ovr applied FOH or some other element? Where do I adjust this 120,000?