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 - 515,210: Wages paid to workers providing direct labor - 516,100: Depreciation on factory equipment - 51.250; Insurance covering factory facilities - $1.100: Marketing expenses - 54,700; Factory supervisor salary - $3.500: Indirect manufacturing materials used - 51,090: 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