January 1 December 31 Direct materials $120,000 $162,000 Work in process $548,000 $420,000 Finished goods $367,000 $513,000 During the year, CBV purchased $72,000 in direct materials purchases. They also incurred $33,000 in overhead expenses, $22,400 in administrative expenses, and 1,200 hours of labor. All laborers are paid at a wage rate of $12.00 per hour. CBV sells all their products at an average price of $80 per unit. Using the information provided, what is the total manufacturing costs