Mars Supplies Company provided the following information for the year:
Beginning Balance-Work-in-Process Inventory
$26,000
Ending Balance-Work-in-Process Inventory
57,000
Beginning Balance- Direct Materials Inventory
82,000
Ending Balance- Direct Materials Inventory
62,000
Purchases Direct Materials
362,000
Direct Labor
471,000
Indirect Labor
19,000
Depreciation on Factory Plant and Equipment
24,000
Plant Utilities and Insurance
270,000
What was the amount of the manufacturing overhead costs?