17 I'll appreciate if you can explain the formula please!!

Use the following data to compute total manufacturing costs for the month. Sales commissions $ 10, 800 Direct labor 39 , 600 Indirect materials 15 , 200 00:48:54 Factory utilities 9 , 000 Indirect labor 13 , 500 Depreciation-office 5 , 00 0 Direct materials 40 , 500 Corporate office salaries 42 , 500 Depreciation-factory equipment 7 , 500 Multiple Choice O $141,100. O $125, 300. O $45,200. C $84.800. raw