Barry Company manufactures coats The company accounting records during February show Factory utilities $950 Direct materials used in production $21,650 Direct materials purchased during the month $23,000 Direct labor costs $15,210 Wages paid to workers providing direct labor $16,100 Depreciation on factory equipment $1,250 Insurance covering factory facilities $1,100 Marketing expenses $4,700 Factory supervisor salary $3,500 Indirect manufacturing materials used $1,090 Insurance covering administrative facilities $2,100 Depreciation on administrative office furnishings $5,500 Corporate executive salaries $15,000 If all overhead costs are assigned to WIP, what are the total amount of manufacturing costs assigned to WIP for February