Champagne of the South, Inc., a manufacturer of bottled sweet tea, had the following beginning and ending inventories for the year ended December 31, 2013: January 1 December 31 $10,000 Raw Materials Inventory $4,291 Work in Process Inventory $17,000 $16,500 $18,133 Finished Goods Inventory $21,000 Raw Materials Inventory consists of both direct material and indirect material During the year, direct labor costs of $30,000 were incurred, manufacturing overhead totaled $42,000, materials purchased were $27,000, and selling and administrative costs were $22,000. Champagne sold 25,000 units of product during the year at a sales price of $5.00 per unit. What were the total manufacturing costs for the year assuming $2,361 of indirect materials were used during the period? The total manufacturing costs for the year were $