Rubik Manufacturing Companys costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 2020, Simplicity adopted the following standards for its manufacturing costs:

	Input	Cost per Output Unit
Direct materials	5.1 lb. at $4.10 per lb.	$ 20.91
Direct manufacturing labor	4 hrs. at $16.50 per hr.	66.00
Manufacturing overhead:
Variable	$8 per DLH	32.00
Fixed	$9 per DLH	36.00
Standard manufacturing cost per output unit		$152.00

The denominator level for total manufacturing overhead per month in 2020 is 37,000 direct manufacturing labor-hours. Simplicitys budget for January 2020 was based on this denominator level. The records for January indicated the following:

Direct materials purchased	39,400 lb. at $3.90 per lb.
Direct materials used	36,400 lb.
Direct manufacturing labor	31,300 hrs. at $16.05 per hr.
Total actual manufacturing overhead (variable and fixed)	$650,000
Actual production	7,600 output units

Required:

1. Calculate the total standard manufacturing costs for the 7,600 output units in January 2020.