Parker Company had the following information for the year:

Direct materials used $ 196,468

Direct labor incurred (7,120 hours) $ 226,955

Actual manufacturing overhead incurred $ 190,111

Parker Company used a predetermined overhead rate using estimated overhead of $166,231 and 6,720 estimated direct labor hours. What are the total manufacturing costs ? (In other words, what is the total debit to Work in Process?)