A manufacturing company produced and sold 1,000 units during its first month of operations. The company maintains no beginning or ending inventories. It reported the following costs and expenses for the month: Direct materials $300,000 Direct labor $105,000 ;Variable manufacturing overhead $120,000 ; Fixed manufacturing overhead $45,000 ; Total selling and administrative expenses $ 177,000. With respect to cost classifications for assigning costs to cost objects, what is the total indirect manufacturing cost?