Alex Company had the following inventories at the beginning and end of the month of January.

January $1$ January $31$

Finished Goods $ $125,000$ $$117,000$

Work$-$in$-$process $235,000251,000$

Direct materials $134,000124,000$

The following additional manufacturing data was available for the month of January.

Direct materials purchased $ $189,000$

Purchase returns and allowances $1,000$

Transportation in $3,000$

Direct labor $300,000$

Actual factory overhead $175,000$

Alex Company applies factory overhead at a rate of $60$ percent of direct labor cost, and any overapplied

or underapplied factory overhead is deferred until the end of the year, December $31.$

Alex Company's total manufacturing cost for January was