A partial listing of costs incurred at Arc Corp. during September appears below:
Direct materials $113,000
Utilities, factory 5,000
Administrative salaries 81,000
Indirect labor 25,000
Sales commissions 48,000
Depreciation of production equipment 20,000
Depreciation of administrative autos 30,000
Direct labor 129,000
Advertising 135,000
what is the total of the manufacturing overhead costs listed above for September ?