Antoine Machining estimated its manufacturing overhead to be $$280,240$ and its direct materials costs to be $$452,000$ in Year $1.$ Three of the jobs that Antoine Machining worked on in Year $1$ had actual direct materials costs of $$15,300$ for Job AMO$02,$ $$56,100$ for Job AMO$05,$ and $$71,400$ for Job AM$008.$ For Year $1,$ actual manufacturing overhead was $$313,200$ and total direct materials cost was $$550,000.$ Manufacturing overhead is applied to jobs on the basis of direct materials costs using predetermined rates.

Overhead applied in each of the inventory accounts is as follows:

$\backslash$table$[[$Work$-$in$-$process inventory,$$20,460$