Yang Company makes washing machines. Overhead is assigned based on direct labor hours. On January 1, Yang estimates that overhead for the year will be $15,000,000 and 300,000 direct labor hours will be worked. At the beginning of January, there are no beginning inventory balances except for raw materials which had a $60,000 beginning balance. During the month of January, Yang reported the following activity. Made 10,000 washing machines and sold 8,000 at $450 each. Bought $820,000 worth of materials and used $800,000 of direct materials 27,500 direct labor hours worked at an average rate of $20 per hour Actual Overhead costs incurred in January totaled $600,000 At the end of the month, there was $0 in the ending work in process account.

How much manufacturing overhead was applied to Work in Process during January?