We have to do a Cos of goods manufactured statement (I got 462,000, not correct)
Using April Applied overhead.
Determine actual Factory Overhead for April
Determine over under applied overhead and Gross Profit on April Income Statement.

Finished Goods Beginning - $70,000, end $55,000
WIP Beginning $90,000 end $110,000
Materials & Supplies Beginning $15,000 end $22,500
Materials supplies purchases $57,000
Direct Labor 43,000 hrs $5 hr I got $215,000
Indirect Labor 10,000 hors $5/hr I got $50,000
Factory overhead, applied $2.50/direct labor hours I got $107,500
Depreciation Factory/Building/Equipment $25,000
Supplies Used $7,000
Factory Utilities $15,000
March Sales $400,000
April increase in sales over March sales 30%
Other Factory Overhead costs $13,000

Any help is appreciated, as my teacher does not explain things very well and I am at a loss.

Factory overhead, applied $2.50/direct labor hours I got $107,500

Indirect Labor 10,000 hors $5/hr I got $50,000
Depreciation Factory/Building/Equipment $25,000
Supplies Used $7,000
Factory Utilities $15,000
Other Factory Overhead costs $13,000

Factory overhead $110,000
Unapplied $2,500

You just have to work the figures through the Materials, WIP and Finished Goods accounts to get the COGS hope this helps you, your work is not assisted by having a - sign in the opening balance of FG an obvious absurdity Indirect labour is part of factory overhead