The following cost data pertains to Great Grains Inc. for December $315$t$,,2022$Ending Raw Materials Inventory: $$160,000$Beginning Work$-$in$-$Process: $$40,000$Ending Work$-$in$-$Process: $$20,000$Direct Materials Used: $$100,000$Direct Costs Incurred in Production: $$200,000$Indirect Costs Incurred in Production: $$100,000$Beginning Finished Goods Inventories: $$120,000$Ending Finished Goods Inventories: $$60,000$Sales: $$600,000$Selling and Administrative Expenses: $$160,000$Great Grains total manufacturing costs incurred during $2022$ amounted to: