ABC Corporation is a manufacturer that uses job-order costing. On January 1, the companys inventory balances were as follows:

Raw materials $ 40,000

Work in process $ 18,000

Finished goods $ 35,000

The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company estimated $650,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year:

a. Raw materials were purchased on account, $510,000.

b. Raw materials used in production, $480,000. All of the raw materials were used as direct materials.

c. The following costs were accrued for employee services: direct labor, $600,000; indirect labor, $150,000; selling and administrative salaries, $240,000.

d. Incurred and have not yet paid various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $367,000.

e. Incurred and have not yet paid various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $500,000.

f. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year.

g. Jobs costing $1,680,000 to manufacture according to their job cost sheets were completed during the year.

h. Jobs were sold on account to customers during the year for a total of $2,800,000. The jobs cost $1,690,000 to manufacture according to their job cost sheets.

What is the total of all selling, general and administrative expenses?