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                 $6,372

Work in Process Inventory           $18,602                 $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 $2,400 of indirect materials were used during the ?period?

1) The total manufacturing costs for the year were $______. (Enter commas where appropriate. For?example, enter? 1,000 and not? 1000.)