La Patisserie is a small bakery that provides cakes and breads to small grocery shops in the town of Soquel, California. It is housed in a single building. The ovens and mixing areas occupy $65\%$ of the space, $5\%$ is used for storing and mailing marketing literature and the rest is occupied by the office staff. The bakery operates $360$ days per year, $8$ hours per day. It employs two cake bakers who are paid $$22$ per hour and two bread bakers who are paid $$12$ per hour and has a small staff of helpers who account for $30\%$ of the other employee salaries. Approximately $60\%$ of its materials, flour, eggs, sugar and oil, are used for cakes; the remaining $40\%$ are used for bread. Indirect manufacturing costs are allocated to products on the basis of direct labor hours. During the current year, it started and completed $108,000$ cakes and $144,000$ loaves of bread at a selling price of $$6$ per unit and $$1\mathrm{.}50$ per unit respectively.

Annual costs incurred by La Patisserie:

Flour, Eggs, Sugar and Oil $$140,300$

Office staff salaries $$89,500$

Rent utilities and insurance $$124,700$

Baker's wages $$214,000$

Salaries of other employees $$106,000$

Sales commissions $(5\%)$ $$50,000$

Delivery cost to customers $$4,500$

Other baking materials & supplies $$23,900$

Office equipment & supplies $$15,250$

Total cost $$768,150$

What is the total manufacturing overhead for this period?