Herbs Herbs packages high-quality dried herbs for home use. The following costs are taken from Herbs accounting records:

• Fresh herbs: $137,000
• Depreciation on the drying machine: $8,100
• Glass jars for packaging the herbs: $5,000
• Electricity to run the drying machines: $15,000
• Gasoline for delivery trucks: $24,000
• Internet advertising: $3,000
• Depreciation on the computer used to do the accounting for the company: $1,000

Using the information from above, calculate the total manufacturing costs.