Select Financial Data Description Amount Raw materials purchases $ 200,000 Direct labor $ 450,000 Indirect labor $ 35,000 Selling and administrative costs $ 102,000 Depreciation on factory equipment $ 120,000 Other factory costs $ 165,000 Sales Revenue ($100 per unit) $ 2,296,000 Inventory Balances Inventory type January 1 December 31 Raw materials $ 15,800 $ 13,300 Work-in-process $ 35,700 $ 46,500 Finished goods $ 85,100 2,200 units $138,400 3,340 units (units not all produced in current year) What is manufacturing OVERHEAD costs for the year? (Just overhead, not all manufacturing costs.)