5. Use the following data to compute total manufacturing costs for the month. Sales commissions Direct labor Indirect materials Factory manager salaries Factory supplies Indirect labor Depreciation-office equipment Direct materials Corporate office salaries Depreciation-factory equipment 11,500 40,300 15,900 7,900 9,700 7,000 5,700 41,200 43,200 8,200 a) $89,000. b) $130,200. c) $48,700. d) $60,400. e) $147,400