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	$1317
Work in Process Inventory	$19308	$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 comma 5762,576

of indirect materials were used during the period?