Madtack Company's beginning and ending inventories for the month of November were as follows: November 1 November 30 direct materials $67,000 $62,000 work in process 145 ,000 171,000 finished goods 85,000 78,000 Production data for month follow: Direct labor cost incurred $200,000 Actual manufacturing overhead cost incurred $132,000 Direct materials purchases $163,000 Transportation in 4,000 Purchase returns and allowances 2,000 Madtack uses one overhead control account and charges overhead to production at 70% of direct labor costs. The company does not formally recognize over or underapplied overhead until year end. What are the total manufacturing costs for November