The company uses a job-order costing system in which overhead is applied to jobs on the basis of direct labor cost. Its predetermined overhead rate is based on a cost formula that estimated $76,500 of manufacturing overhead for an estimated activity level of$45,000 direct labor dollars. At the beginning of the year, the inventory balances were as follows:

Raw materials$10,400Work in process$4,800

Finished goods$8,000

During the year, the following transactions were completed:

1. Raw materials purchased on account, $ 168,000.
2. Raw materials used in production, $148,000(materials costing $121,000were charged directly to jobs; the remaining materials were indirect).
3. Costs for employee services were incurred as follows:

Direct labor$168,000Indirect labor$203,900Sales commissions$22,000Administrative salaries$46,000

1. Rent for the year was $18,100 ($13,600 of this amount related to factory operations, and the remainder related to selling and administrative activities).
2. Utility costs incurred in the factory, $11,000.
3. Advertising costs incurred, $11,000.
4. Depreciation recorded on equipment, $20,000. ($17,000 of this amount related to equipment used in factory operations; the remaining $3,000 related to equipment used in selling and administrative activities.)
5. Manufacturing overhead cost was applied to jobs, $?.

1. I just need help with answer to #5 : Manufacturing overhead cost was applied to jobs, $?.