HITHEM Corportion, which uses a job order costing system, had two jobs in process at the start of $2017$: job no$.59($manufacturing costs $-$ $$125,000)$ and job no$.60($manufacturing coss $-$ $$135,000).$ Von$-$manulacturing costs for buch jobs at the start of$2017$ were $$300\mathrm{.}000$ each. The following information is available:

$$ The compeny applies manufacturing overhead on the besis of machine hours. Budgeted overhead and machine activity for the year were anticipated to he $$600,000$ and $30000$ hours, respectively

$$ The company worke on three jobs during the first quarter of $2017.$ Direct materials used, cirect labor incurred, non$-$manufacturing costs and machine hours consumed were:

Job $12$

Dincet Matcaal

Dircet Lakor

Machin Hous

Son$-$manutacturng costa

$59$

$$50\mathrm{.}000$

$$55,000$

$1\mathrm{.}000$

$9255\mathrm{.}000$

$60$

$0$

$65,000$

$800$

$$260,000$

$61$

$67,000$

$15,000$

$1,500$

$$310,000$

$$ Total actual manufacturing ovarhead during the first quarter included the following items: charges for dearcciation $(540,000\%,$ indircet labor $($SA$0,030),$ indirect materials ised $($$$42,000),$ and other factory costs $($$$108,700)$

$$ HITHEM Corporation completed job no$.59$ and job no $60.$ Job no$.59$ was sold for cash, producing a profit of $554,400$ for the firm in the first quarter of $2017.$

$$ The firm also uses normal costing system

Koquircdi.

Calculate the current total manufacturing costs $($TMC$)$ for the first querter $(2017).$