Hardigree Corporation uses a job-order costing system. Beginning balance in Work in Process (1)Raw materials purchased on account $ 36,000 $207,000 Direct materials requisitioned for use irn (2)production $161,000 Indirect materials requisitioned for use in (3)production (4)Direct labor wages incurred (5)Indirect labor wages incurred (6) Depreciation recorded on factory equipment $ 42,000 $ 87,000 $101,000 42,000 Additional manufacturing overhead costs (7)incurred (8)Manufacturing overhead costs applied to jobs (9)Cost of jobs completed and transferred from $ 57,000 $219,000 Work in Process to Finished Goods $403,000 The total amount of manufacturing overhead actually incurred was