Dagostino Corporation uses a job-order costing system.The following data relate to the just completed month's operations.(1) Direct materials requisitioned for use in production, $154,000(2) Indirect materials requisitioned for use in production, $45,000(3) Direct labor wages incurred, $94,000(4) Indirect labor wages incurred, $119,000(5) Depreciation recorded on factory equipment, $44,000(6) Additional manufacturing overhead costs incurred, $83,000(7) Manufacturing overhead costs applied to jobs, $236,000(8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000Use the following T-accounts to answer the following question. 
The manufacturing overhead was:
Definitions:
Component Rotation
The action or process of a part or assembly turning around an axis within machinery or equipment.
Manufacturing Process
A series of steps that transform raw materials into finished goods.
TMC Wheel End Adjustment
A procedure or set of guidelines issued by the Technology & Maintenance Council for adjusting the wheel end of a vehicle to ensure proper alignment and performance.
Preload Drag
A condition characterized by friction and drag in machinery components, typically bearings, caused by an applied preload force to ensure clearance elimination and precise operation.
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