Bush Company budgeted that it would incur $176,000 of manufacturing overhead costs in the upcoming period. By the end of the period, Bush had actually incurred manufacturing overhead costs totaling $200,000. Other information from the company's accounting records is provided below: Beginning Work in Process Inventory was $50,000, whereas ending Work in Process Inventory was $40,000 Total manufacturing costs of $590,000 were charged to Work in Process Inventory during the period. This amount included direct materials costs of $320,000 Workers logged 5,000 direct labor hours during the period. Beginning Finished Goods Inventory was $60,000 The Manufacturing Overhead account had a $40,000 debit balance immediately prior to closing at the end of the period. Manufacturing overhead was applied to jobs throughout the period on the basis of direct labor hours Prior to any adjustment to account for overapplied or underapplied manufacturing overhead, Cost of Goods Sold had a $580,000 debit balance Sales for the period totaled $1,520,000, whereas selling and administrative expenses totaled $700,000. a. Determine how much manufacturing overhead was applied to jobs during the period Manufacturing overhead applied