Boardwalk Company reported the following data for the month of January (in dollars):

Inventories: 1/1 1/31
Raw materials 32,000 31,000
Work in process 18,000 12,000
Finished goods 30,000 35,000
continued
Additional information (in dollars):
Sales revenue 210,000
Direct labor costs 40,000
Manufacturing overhead costs 70,000
Selling expenses 25,000
Administrative expenses 35,000

If raw materials costing $35,000 were purchased during January, what would be the total  manufacturing costs for the month ?