As of January $1,20$Y$5,$ Tippy Cup Co$.$ had a balance of $$15,000$ for raw materials inventory. The company's ending balance of raw materials inventory totaled $$13,900.$ Every four months, the company purchases $250$ pounds of raw materials at $$25$ a pound. Calculate the cost of direct materials used for the year.

Tippy Cup Co$.$ also incurred $$10,550$ for factory overhead and $250$ hours of direct labor at $$10\mathrm{.}30$ per hour. Using the cost of direct materials used calculated in Exercise $28,$ determine the total manufacturing costs incurred for the year.