Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application base. For the current year, the company budgeted $3,000,000 in manufacturing overhead and planned to use 250,000 machine hours, resulting in a predetermined overhead rate of $12/machine hour. During February, Swanson incurred the following costs: Raw material purchases $194,000 Direct materials used in production $162,400 Indirect materials used in production $40,700 Direct labor payroll $160,100 Indirect labor payroll $71,000 Payments for other manufacturing overhead $125,000 The table below summarizes production and sales activity for the month of February. Jobs 170 and 171 were the only new jobs started during February. Jobs 145, 146, and 171 were completed during February. Direct Beginning Job Direct Labor Applied Total Cost Units Materials Units Balance Added Added MOH as of 2/28 completed sold 145 $50,000 $23,000 $49,000 $ 72,000 $194,000 1,000 1,000 146 18,000 46,000 31,400 57,600 153,000 1,500 1,400 170 9,800 12,700 8,400 30,900 171 83,600 67,000 110,400 261,000 1,800 1,200 TOTAL $68,000 $162,400 $160,100 $248,400 $638,900Calculate total manufacturing cost for February. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER. - Calculate cost of goods manufactured for February. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER. I Calculate unadjusted cost of goods sold for February. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR