Hatfield Manufacturing Company uses job-order costing. The company utilized annual estimates of overhead and machine hours in determining its overhead rate of $1.50 per machine hour. Data from the month of May is as follows:

Factory rent	$32,000
Direct labor	$41,000
Factory depreciation	$15,000
Administrative salaries	$42,000
Indirect materials used in production	$16,000
Direct materials used in production	$140,000
Actual machine hours	20,000
Estimated machine hours	19,600

How much are total manufacturing costs added to work in process during the period?

$211,000

$181,000

$134,000

Some other answer