Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $169,260. Estimated direct labor cost was $457,560 for 18,600 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,860 hours)	$	45,757
Indirect costs
Indirect labor		2,520
Indirect materials		3,470
Factory rent		3,350
Factory supervision		4,840
Factory depreciation		5,750
Factory janitorial work		1,290
Factory insurance		1,890
General and administrative salaries		4,220
Selling expenses		5,320

1. Record the application of manufacturing overhead to production.

2. Record the actual manufacturing overhead cost incurred.

3. Record the transfer of manufacturing overhead account balance to cost of goods sold.