At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $2,505,000. The manager also estimated the following overhead costs for the year. Indirect labor Rent on factory building Factory utilities Depreciation-Factory equipment Repairs expense-Factory equipment Indirect materials $ 559,700 140,500 156,500 480,500 60,500 105,300 Total estimated overhead costs $ 1,503,000 For the year, the company Incurred $1,521,500 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $604,500; Job 202, $563,500; Job 203, $298,500; Job 204, $716,500; and Job 205, $314,500. In addition, Job 206 Is In process at the end of the year and had been charged $17,500 for direct labor. No jobs were in process at the beginning of the year. The company's predetermined overhead rate is based on a percent of direct labor cost.