FlyBus received a job order to make 2 airplanes in quarter 1 (Q1). The company bought raw materials for $30,000. During Q1 to make the 2 airplanes the following were incurred: total direct materials used were $25,000, total direct labor incurred was 3,000 hours for a total of $200,000, and total indirect labor incurred was $161,000. Manufacturing overhead is applied based on direct labor hours worked.

At the beginning of the year the company estimates that $1,200,000 of overhead will be incurred and total direct labor hours for the year would be 15,000. Advertising expenses were $45,000, rent expense on the factory was $80,000, and property taxes on the factory were $3,000 for Q1.

The 2 airplanes were both finished and sold for a retail price of $350,000 each in Q1.

Beginning balances are all zero.

How much overhead applied is added to work in process for the period?

How much in total is added to the left side of your T-account for Work in Process (said another way, how much is added to Work in Process)?