Minstrel manufacturing uses a job order costing system during one month Minstrel purchased 192000 of raw materials on credit; issued materials to production of 211,000 of which 14,000 were indirect Minstrel incurred of factory payroll of $155,000 paid in cash of which $24,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. the total manufacturing cost added during the periods are