Swifty Company incurred direct materials costs of $85000 during the year. Manufacturing overhead applied was $80000 and is applied based on direct labour costs. The predetermined overhead rate is 80%....

Swifty Company incurred direct materials costs of $85000 during the year. Manufacturing overhead applied was $80000 and is applied based on direct labour costs. The predetermined overhead rate is 80%. How much are Swifty Company's total manufacturing costs for the year?