O out of 10 point Barry Company manufactures coats. The company accounting records during February show. Factory utilities - 5950; Direct materials used in production - $21,650; Direct materials purchased during the month - $23,000; Direct labor costs - $15,210; Wages paid to workers providing direct labor - $16,100; Depreciation on factory equipment - $1,250; Insurance covering factory facilities - $1,100; Marketing expenses - $4,700; Factory supervisor salary - $3,500; Indirect manufacturing materials used - $1.090; Insurance covering administrative facilities. $2,100; Depreciation on administrative office furnishings - $5,500; Corporate executive salaries - 515,000. 1 all overhead costs are assigned to WIP, what are the total amount of manufacturing costs assigned to WIP for February