What is the total applied overhead for the year 2020? The factory overhead costs are applied to each job on the basis of direct labour dollars.

Red Fire Inc. produces fire trucks. The company uses a normal job-order costing system to calculate its cost of goods manufactured. The company's policy is to price its job at cost plus 30% markup. On January 1, 2020, there was only one job in process, with the following costs: Job 200 Direct materials $14,500 Direct labour 18,000 Applied overhead 27,000 Total $59,500 The following balances were taken from the company's general ledger as of January 1, 2020: Direct materials inventory $45,700 Finished goods inventory (for Job 100) 85,100 During the year 2020, the following events occurred: Direct materials were purchased on account for $377,000 Two more jobs were started: Job 300 and Job 400. Direct materials and direct labour costs incurred by each job in process during the year 2020 were as follows