Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations.

1. (1) Direct materials requisitioned for use in production, $154,000

2. (2) Indirect materials requisitioned for use in production, $45,000

3. (3) Direct labor wages incurred, $94,000

4. (4) Indirect labor wages incurred, $119,000

5. (5) Depreciation recorded on factory equipment, $44,000

6. (6) Additional manufacturing overhead costs incurred, $83,000

7. (7) Manufacturing overhead costs applied to jobs, $236,000

8. (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000

Use the following T-accounts to answer the following questions.

Work In Process
Bal.	$48,000

Manufacturing Overhead

The total amount of manufacturing overhead actually incurred was:

Multiple Choice

• $246,000

• $291,000

• $236,000

• $247,000