Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period:

Beginning Work in Process Inventory	$35,000
Ending Work in Process Inventory	$40,000
Beginning Materials Inventory	$26,000
Ending Materials Inventory	$14,000
Materials Purchased	$215,000
Direct Labor	$55,000
Indirect Labor	$20,000
Indirect Materials Used	$65,000
Factory Rent	$25,000
Utilities (Rent and Utilities relate to production facilities)	$25,000
Office Supplies	$20,000
Administrative Salaries	$105,000

Assuming that all manufacturing overhead was applied to Work in Process inventory, Total Manufacturing Costs for the period was: