On January $31,2023,$ the manufacturing facility of a company was severely damaged by an accidental fire. As a result, the company's direct materials, work$-$in$-$process, and finished goods inventories were destroyed. The company did have access to certain incomplete accounting records, which revealed the following:

Direct labor incurred in January: $$210,000$

Prime costs $=80\%$ of manufacturing costs

Factory overhead $=30\%$ of conversion costs

What is the company's total manufacturing costs for the month? I need step by step explanation. Thank u$!!$