Aspen Company estimates its manufacturing overhead to be $553,300 and its direct labor costs to be $503,000 for year 2. Aspen worked on three jobs for the year. Job 2-1, which was sold during year 2, had actual direct labor costs of $370,000. Job 2-2, which was completed, but not sold at the end of the year, had actual direct labor costs of $222,000. Job 2-3, which is still in work-in-process inventory, had actual direct labor costs of $148,000. Actual manufacturing overhead for year 2 was $801,100. Manufacturing overhead is applied on the basis of direct labor costs.