MJB Technology Suppliers manufacturers computer parts. They use a traditional costing system. For the current year, they have a POHR of $15.80 per machine hour. They estimated they would use 26,000 machine hours, but actually incurred 24,000 over the course of production. In addition to the machine hours, they incurred direct materials of $132,000 and direct labor of $217,000. What are the total manufacturing costs