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Assume that a manufacturing company incurred the following costs: Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 35,000 Sales commissions $ 15,000 Depreciation,

Assume that a manufacturing company incurred the following costs:

Direct labor $ 90,000
Advertising $ 40,000
Factory supervision $ 35,000
Sales commissions $ 15,000
Depreciation, office equipment $ 4,000
Indirect materials $ 5,000
Depreciation, factory building $ 20,000
Administrative office salaries $ 1,000
Utilities, factory equipment $ 2,500
Direct materials $ 105,000
Insurance, factory $ 6,000
Property taxes, factory $ 7,000

What is the total amount of variable manufacturing overhead cost?

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