Linzee Liners estimates that its manufacturing overhead will be $$1,761,800$ in Year $1.$ It further estimates that direct labor costs will amount to $$766,000.$ During March, Linzee worked on four jobs with actual direct labor costs of $$36,600$ for Job $0301,$$$24,100$ for Job $0302,$$$33,600$ for Job $0303,$ and $$17,600$ for Job $0304.$ Actual manufacturing overhead costs for the year were $$1,750,000.$ Actual direct labor costs for the year were $$751,000.$ Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates.

The amount of overhead applied in each of the inventory accounts at the end of Year $1$ is as follows.

$\backslash$table$[[$Work$-$in$-$process inventory,$$34,546$