At the end of February the inventory accounts of Townley Inc. showed that the manufacturing overhead applied during the month could be traced to Work in Process $8,320; Finished Goods $15,600; and Cost of Goods Sold $28,080. Manufacturing overhead for the month was overapplied by $3,120. The company allocated any underapplied or overapplied overhead among the above accounts using an adjustment rate of $0.06 per dollar of the original allocation. What is the amount of the overhead adjustment assigned to Work in Process? (Round your answer to the nearest $1.00, use positive numbers only)

A manufacturing company employs job order costing to account for its costs. There are two production departments, D1 and D2. All jobs pass through both production departments. Job 101 and Job 102 were in Work in Process at the beginning of May and both were completed during May. The direct labor rates are $21.00 per hour in D1 and $26.00 per hour in D2. D1 applies manufacturing overhead at the rate of 50% of the cost of direct materials added in that department. D2 applies manufacturing overhead at the rate of 75% of the cost of direct labor added in that department. Job 101 (WIP) had a beginning value of $25,500. Direct Materials of $40,000 and 500 direct labor hours were added to the job in D1. $3,000 of direct materials and 200 direct labor hours were added in D2. Job 102 (WIP) had a beginning value of $32,400. Direct Materials of $26,000 and 400 direct labor hours were added to the job in D1. $5,000 of direct materials and 250 direct labor hours were added in D2. What are the total manufacturing costs added to Job 101 in Department 1? (Round to the nearest dollar.)