Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 116% of direct labor cost. Selected data concerning the past year's operation of the company are presented below.
				January 1		December 31
	Direct materials			$70,500		$37,200
	Work in process			$61,100		$38,800
	Finished goods			$107,000		$93,700
	Other information
	Direct materials purchases					$301,400
	Cost of goods available for sale					$897,900
	Actual factory overhead					$240,200
The total manufacturing costs for the year are: