Beginning balance in Work in Process (1) Raw materials pur chased on account (2) Direct materials requisitioned for use in production (3) Indirect materials requisitioned for use in production (4) Direct labor wages incurred (5) Indirect labor wages incurred 6) Depreciation recorded on factory equipment (7) Additional manufacturing overhead costs incurred (8) Manufacturing overhead costs applied to jobs (9) Cost of jobs completed and transferred from Work in s 36,000 S 207,000 $ 161,000 S 42,000 $ 87,000 $ 101,000 S 42,000 $ 57,000 S 219,000 Process to Finished Goods S 403,000 2) The ending balance in the Work in Process account is closest to? 3) The total amount of manufacturing overhead actually incurred was? 4) The manufacturing overhead was underapplied/overapplied? By how much