Please help compute jan total manufacturing overhead for managerial accounting.

Bodin Company manufactures finger splints for kids who get tendonitis from playing video games. The firm had the following inventories at the beginning and end of the month of January. January 1 Finished goods January 31 $ 126 . 890 work in process $ 1 17 . 980 Raw material 233 . 808 251 . 080 134 , BOB 124 . 80 0 The following additional data pertain to January operations. Raw material purchased Direct Labor $ 192, 090 Actual manufacturing overhead 408 , Gave Actual selling and administrative expenses 175, 808 118. 980 The company applies manufacturing overhead at the rate of 60 percent of direct- labor cost Any overapplied on underapplied manufacturing overhead is accumulated until the end of the year 2. Compute the total manufacturing cost for January