On May 21, 2019, Christine worked 4.0 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $16 per hour.Overhead is applied based on $27 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $120 of direct material.On May 21, Christine, 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?Round your answer to the closest whole dollar.