Sunny Company manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect cost allocation rate of $15 per direct labour hour. The following data are obtained from the accounting records for June 2012: Direct materials $280,000, Direct labour (7,000 hours @ $11/hour) $77,000, Indirect labour $20,000, Plant facility rent $60,000, Depreciation on plant machinery and equipment $30,000, Sales commissions $40,000, Administrative expenses $50,000. For June 2012, manufacturing overhead was?