Mariya Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of direct materials used in production. Its predetermined overhead rate was based on a cost formula that estimated $233,450 of manufacturing overhead for an estimated allocation base of $161,000 direct material dollars. The following transactions took place during the year (all purchases and services were acquired on account) a. Raw materials purchased, $148,000. b. Raw materials requisitioned for use in production (all direct materials), $144,000. c. Utility bills incurred in the factory, $27,000. d. Costs for salaries and wages were incurred as follows: Direct labor Indirect labor Selling and administrative salaries 146,000 $ 229,000 S 63,200 e. Maintenance costs incurred in the factory, $18,500 f. Advertising costs incurred, $131,000 g. Depreciation recorded for the year, $46,000 70% relates to factory assets, and the remainder relates to selling and administrative assets) h. Rental cost incurred on buildings, $88,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration). i. Miscellaneous selling and administrative costs incurred, $12,500. j. Manufacturing overhead cost was applied to jobs, $? k. Cost of goods manufactured for the year, $570,000. l. Sales for the year (all on account totaled $1,130,00. These goods cost $545.000 according to their job cost sheets. The balances in the inventory accounts at the beginning of the year were as follows: Raw materials Work in process Finished Goods $ 26,000 $ 27,000 $ 37,000