TI LI Champagne of the South, Inc., a manufacturer of bottled sweet tea, had the following beginning and ending inventories for the year ended December 31, 2013: January 1 December 31 Raw Materials Inventory $10,000 $2,720 Work in Process Inventory $18,701 $17,000 Finished Goods Inventory $21,000 $16,500 "Raw Materials Inventory consists of both direct material and indirect material. During the year, direct labor costs of $30,000 were incurred, manufacturing overhead totaled $42,000, materials purchased were $27,000, and selling and administrative costs were $22,000. Champagne sold 25,000 units of product during the year at a sales price of $5.00 per unit. What were the total manufacturing costs for the year assuming $2,323 of indirect materials were used during the period? The total manufacturing costs for the year were $