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