Erkens Company uses a job costing system with normal costing and applies factory overhead on the basis of machine$-$hours. At the beginning of the year, management estimated that the company would incur $$1,770,000$ of factory overhead costs and use $59,000$ machine$-$hours.

Erkens Company recorded the following events during the month of April:

Purchased $212,000$ pounds of materials on account; the cost was $$5\mathrm{.}00$ per pound.

Issued $136,000$ pounds of materials to production, of which $23,000$ pounds were used as indirect materials.

Incurred direct labor costs of $$320,000$ and $$56,000$ of indirect labor costs.

Recorded depreciation on equipment for the month, $$78,900.$

Recorded expired insurance costs for the manufacturing property, $$5,100.$

Paid $$10,100$ cash for utilities and other miscellaneous items for the manufacturing plant.

Completed Job H$11$ costing $$9,100$ and Job G$28$ costing $$85,000$ during the month and transferred them to the Finished goods inventory account.

Shipped Job G$28$ to the customer during the month. The job was invoiced at $30\%$ above cost.

Used $10,900$ machine$-$hours during April.