Hart company produces live-edge garden benches. 1. Purchases of direct materials on credit $80,000 2. Direct Manufacturing labor $120,000 3. Indirect manufacturing labor $20,000 4. Depreciation, factory equipment $18,000 5. Costs of goods manufactured $45,000Hart uses a normal-costing system and allocates overhead at the rate of 200 percent of direct manufacturing labor costs. The following data reflect select activity for the year 2021 (i.e., this is an incomplete list of transactions.

Assume total actual manufacturing overhead for the year is $253,000.