A partial listing of costs incurred at Boylen Corporation during March appears below:
$181,000 - Direct materials
$10,000 - Utilities, factory
$69,000 - Sales commissions
$120,000 - Assembly workers' wages
$7,000 - Factory Supervisor Salary
$75,000 - Advertising
$49,000 - Depreciation on production equipment
$28,000 - Depreciation on headquarters equipment
$4,000 - Lubricants used in factory equipment
What is the total amount of manufacturing overhead listed above?