Mice Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Beginning inventories: Raw materials $ 42,500 Work in process $ 21,900 Finished goods $ 38,800 Estimated total manufacturing overhead at the beginning of the year $ 576,500 Estimated direct labor-hours at the beginning of the year 37,900 direct labor-hours Results of operations: Raw materials purchased on account $ 506,500 Raw materials (all direct) requisitioned for use in production $ 453,900 Direct labor cost $ 592,900 Actual direct labor-hours 45,950 direct labor-hours Manufacturing overhead: Indirect labor cost $ 133,500 Other manufacturing overhead costs incurred $ 617,000 Cost of goods man