Mars Supplies Company provided the following information for the year:

Beginning Balancelong dashWork-in-Process Inventory	$ 24 comma 000$24,000
Ending Balancelong dashWork-in-Process Inventory	55 comma 00055,000
Beginning Balancelong dash Direct Materials Inventory	85 comma 00085,000
Ending Balancelong dash Direct Materials Inventory	62 comma 00062,000
Purchases long dash Direct Materials	362 comma 000362,000
Direct Labor	471 comma 000471,000
Indirect Labor	18 comma 00018,000
Depreciation on Factory Plant and Equipment	22 comma 00022,000
Plant Utilities and Insurance	271 comma 000271,000

What was the amount of the manufacturing overhead costs?