Bard Manufacturing uses a job order cost accounting system. During one month Bard purchased $191,000 of raw materials on credit; issued materials to production of $212,000 of which $13,000 were indirect. Bard incurred a factory payroll of $156,000, paid in cash, of which $23,000 is classified as indirect labor. Bard uses a predetermined overhead application rate of 150% of direct labor cost. The total manufacturing costs added during the period are: