Blue Devil Inc. is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Estimated total manufacturing overhead at the beginning of the year $693,000 Estimated direct labor-hours at the beginning of the year 42,000 direct labor-hours Results of operations: Raw materials (all direct) requisitioned for use in production Direct labor cost Actual direct labor-hours Manufacturing Overhead Indirect labor cost Other manufacturing overhead costs incurred How much is the total manufacturing cost added to Work in Process during the year? $525,000 $690,000 49,000 direct labor-hours $138,000 $506,000