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Parker Company had the following information for the year: Direct materials used $ 177,670 Direct labor incurred (7,580 hours) $ 201,506 Actual manufacturing overhead incurred

Parker Company had the following information for the year:

Direct materials used $ 177,670

Direct labor incurred (7,580 hours) $ 201,506

Actual manufacturing overhead incurred $ 171,244

Parker Company used a predetermined overhead rate using estimated overhead of $179,843 and 6,100 estimated direct labor hours. What are the total manufacturing costs ? (In other words, what is the total debit to Work in Process?)

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