28. Brendal Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Estimated total manufacturing overhead at the beginning of the year $693,00 0 Estimated direct labor-hours at the beginning of the year 42,000 direct labor- hours Results of operations: Raw materials (all direct) requisitioned for use in produ $ 525,000 Direct labor cost S 690,000 Actual direct labor-hours 49,000 direct labor hours Manufacturing Overhead Indirect labor cost 138,000 $ 506,000 Other manufacturing overhead costs incurred How much is the total manufacturing cost added to Work in Process during the year? A) $1,215,000 B) $1,803,000 C) $1,498,500 D) $2,023,500