Beginning balance in Work in Process (1) Raw materials purchased on account (2) Direct materials requisitioned for use in production $161,000 (3) Indirect materials requisitioned for use in production $42,000 (4) Direct labor wages incurred $7,000 (5) Indirect 1 abor wages incurred $101,000 (6) Depreciation recorded on factory equipment \$5, 42,000 (7) Additional manufacturing overhead costs incurred $57,000 (8) Manufacturing overhead costs applied to jobs \$219,000 (9) Cost of jobs completed and transferred from Work in $403,000 Process to Finished Goods 213) Hardigree Corporation uses a job-order costing system. The following data relate to the ust completed month's operations Beginning balance in Work in Process (1) Raw materials purchased on account (2) Direct materials requisitioned for use in production $161,000 (3) Indirect materials requisitioned for use in production $42,000 (4) Direct labor wages incurred $7,000 (5) Indirect 1 abor wages incurred $101,000 (6) Depreciation recorded on factory equipment \$5, 42,000 (7) Additional manufacturing overhead costs incurred $57,000 (8) Manufacturing overhead costs applied to jobs \$219,000 (9) Cost of jobs completed and transferred from Work in $403,000 Process to Finished Goods 213) Hardigree Corporation uses a job-order costing system. The following data relate to the ust completed month's operations