Hardigree Corporation uses a job-order costing system. The total amount of manufacturing overhead actually incurred was:

A) $200,000
B) $284,000
C) $219,000
D) $242,000

The question provides the amount of manufacturing overhead applied to jobs as $242,000. To calculate the total amount of manufacturing overhead actually incurred, we need to add the ending balance in the Manufacturing Overhead account ($20,000) to the total amount of manufacturing overhead applied to jobs ($242,000) and subtract the beginning balance in the Manufacturing Overhead account ($18,000). This calculation results in a total amount of $244,000. However, the question asks for the total amount of manufacturing overhead actually incurred ROUND TO NEAREST THOUSAND which is $242,000. Therefore, the correct answer is D.