Compute the total manufacturing cost for a manufacturer with the following information for the month.
Raw materials purchased. . . . . . . . . . . . . . . . . . . . . . . . . . .$32,400
Raw materials used in production. . . . . . . . . . . . . . . . . . . . 53,750
Direct labor used. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
Factory supervisor salary. . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000
Salesperson commissions . . . . . . . . . . . . . . . . . . . . . . . . . . 6,200
Depreciation expense—Factory building . . . . . . . . . . . . . . 3,500
Depreciation expense—Delivery equipment . . . . . . . . . . . 2,200
Indirect materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250