Sales $ 651,000 Direct labor cost $ 80,000 Raw material purchases $ 139,000 Selling expenses $ 104,000 Administrative expenses $ 47,000 Manufacturing overhead applied to work in process $ 209,000 Actual manufacturing overhead costs $ 227,000 Raw materials $ 8,900 $ 10,800 Work in process $ 5,200 $ 20,200 Finished goods $ 74,000 $ 25,500 How do I find the total manufacturing cost