In December 2012, Yerbury Companys manager estimated next years total direct labor cost assuming 35 persons working an average of 2,000 hours each at an average wage rate of $40 per hour. The manager also estimated the following manufacturing overhead costs for year 2013.

Indirect labor	$	329,200
Factory supervision		354,000
Rent on factory building		150,000
Factory utilities		98,000
Factory insurance expired		78,000
DepreciationFactory equipment		756,000
Repairs expenseFactory equipment		70,000
Factory supplies used		78,800
Miscellaneous production costs		46,000
Total estimated overhead costs	$	1,960,000

At the end of 2013, records show the company incurred $1,821,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $614,000; Job 202, $573,000; Job 203, $308,000; Job 204, $726,000; and Job 205, $324,000. In addition, Job 206 is in process at the end of 2013 and had been charged $27,000 for direct labor. No jobs were in process at the end of 2012. The companys predetermined overhead rate is based on direct labor cost.