ister Corporation is a manufacturer that uses job-order costing. The company closes out any overapplied or underapplied werhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year. Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year $624,000 39,000 direct labor-hours results of operations: 36,000 direct labor-hours Actual direct labor-hours Manufacturing Overhead Indirect labor cost other manufacturing overhead costs incurred $131,000 $543,000 he total amount of manufacturing overhead applied to production is