Parker Company had the following information for the year:

Direct materials used $ 149,066

Direct labor incurred (8,080 hours) $ 219,013

Actual manufacturing overhead incurred $ 174,892

Parker Company used a predetermined overhead rate using estimated overhead of $196,100 and 7,560 estimated direct labor hours. What are the total manufacturing costs ? (In other words, what is the total debit to Work in Process?)