On May 21, 2019, Chris worked 7.0 hours on Job A-1, and 3 hours on general "overhead activities."Chris is paid $15 per hour.Overhead is applied based on $25 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $150 of direct material.On May 21, Chris, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?