I need help calculating the total manufacturing cost for March. I know I need to include the overhead, but I don't know how to calculate it.

Concord Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes' optics require significant manual labor to ensure adherence to strict manufacturing specifications, the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $1,960,000 and that employees would work a total of 49,000 direct labor hours. During March, the company worked on the following five jobs: Direct Labor Hours added during March 120 Job 134 Beginning Balance $120,600 118,450 17,800 35,350 Direct Materials added during March $3,000 2,500 88,400 71,800 18,990 $184,690 158 212 Direct Labor added during March $6,400 12.160 36,650 35,850 21,845 $112,905 300 3.250 287 301 2,700 1,400 7,770 Total $292,200 Jobs 134 and 158 were started in January, Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers during March. Actual overhead for the month of March was $176,300. The manufacturing overhead account is disposed of annually, not monthly. Your answer is correct. Calculate the predetermined overhead rate used by Concord Company in 2021. Predetermined overhead rate $ 40 /DLH e Textbook and Media X Your answer is incorrect. Calculate the total manufacturing cost for March. Total Manufacturing Cost $ 96835 Taytbooks and Media