1. Calfee Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Beginning inventories: Raw materials. Work in process... Estimated total manufacturing overhead at the beginning of the year... $40,000 $19,000 $595,000 35,000 direct labor-hours Estimated direct labor-hours at the beginning of the year... Results of operations: Raw materials purchased on account $423,000 Raw materials (all direct) requisitioned for use in production... $420,000 Direct labor cost.. $641,000 Actual direct labor-hours. 33,000 direct labor-hours Manufacturing overhead: Indirect labor cost. Other manufacturing overhead costs incurred. Cost of goods manufactured The ending balance in the Work in Process inventory account is $143,000 $531,000 $1,441,000 Please use applied MOH and not actual MOH