1. Williams Corporation requisitioned $40,000 of direct materials for use in production and incurred direct labor costs of $198,000. It had manufacturing overhead costs of $95,000, made up of indirect labor $5,000 and other manufacturing costs incurred of $40,000. Manufacturing overhead is assigned to production based on 40% of direct labor costs. How much total manufacturing costs were added to Work in Process last year?

1. $243,000

2. $317,200

3. $328,000

4. $333,000