On May 21, 2019, Christine worked 7.0 hours on Job A-1, and 3 hours on general "overhead activities." Christine is paid $17 per hour.  Overhead is applied based on $22 per direct labor hour.  Additionally, on May 21 Job A-1 requisitioned and entered into production $130 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. 

Determine the total cost that should have been recorded in the Work in Process for Job A-1 on May 21?