Given the following information, what is the amount of Total Manufacturing Costs ? (These are the costs that are added to beginning Goods in Process Inventory and consist of materials, labor and overhead. They do not include the cost of beginning Goods in Process Inventory.)

Inventory Balances at the Beginning and End of the Year

	1/1/2014	12/31/2014
Materials	$ 40,000	$ 50,000
Goods in Process	$ 25,000	$ 10,000
Finished Goods	$125,000	$175,000

Yearly totals for:

Material Purchases	$250,000
Direct Labor	$120,000
Factory Overhead	$200,000
Sales	$950,000
Sales Discounts	$ 20,000
Selling Expenses	$ 80,000
Administrative Expenses	$122,000
Interest Expense	$ 8,000
Income Tax Expense	$ 45,000