Champagne of the South, Inc., a manufacturer of bottled sweet tea, had the following beginning and ending inventories for the year ended December 31, 2012:

January 1 December 31 Raw Materials Inventory $10,000 $ Work in Process Inventory $ $17,000 Finished Goods Inventory $21,000 $16,500 In addition, 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. Raw Materials Inventory includes both indirect and direct materials. What were the total manufacturing costs for the year assuming indirect materials used totaled $? The total manufacturing costs for the year are $ nothing. (Enter commas where appropriate. For example, enter 1,000 and not 1000.)