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JobBeginning BalanceDirect Materials added during March Direct Labor added during March Direct Labor Hours added during March 134 $118,700 $4,000$8,400150158 121,6502,60012,140390212 21,80086,60036,8003,480287 34,25071,60031,9002,770301 19,10021,8951,370Total $296,400$183,900$111,1358,160

JobBeginning

BalanceDirect Materials

added during

March

Direct Labor

added during

March

Direct Labor Hours

added during

March

134

$118,700

$4,000$8,400150158

121,6502,60012,140390212

21,80086,60036,8003,480287

34,25071,60031,9002,770301

19,10021,8951,370Total

$296,400$183,900$111,1358,160

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 $177,000. The manufacturing overhead account is disposed of annually, not monthly.

Calculate the total manufacturing cost for March.

Total Manufacturing Cost$

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