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
Raw Materials? Inventory*	?$10,000	?$7,603
Work in Process Inventory	?$18,512	?$17,000
Finished Goods Inventory	?$21,000	?$16,500

?*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

?$2,710

of indirect materials were used during the? period?

The total manufacturing costs for the year were

?$_________.