Gordon Bros Ltd manufactures plastic products. The following details relates to Job #369:

April 1, 2020: Direct materials of $420,000 and indirect materials of $17,000 were purchased. However, the company used direct materials costing $355,000
April 2, 2020: Indirect labor costs of $28,000 and direct labor cost of $169,000 were incurred In addition to the indirect materials and indirect labor, Gordon Bros Ltd incurred the overheads costs on April 4, 2020:

■ Factory insurance, $10,000
■ Factory maintenance, $7,000
■ Factory cleaning, $6,000
■ Depreciation of equipment, $5,000
However, only $60,000 of the overhead costs was allocated to Job #369.

Required

1. Compute the total manufacturing overhead costs for Job #369.
2. Prepare the relevant ledger entries to allocate manufacturing overhead cost to work in process inventory.