Assume that a manufacturing company incurred the following costs: Direct labor Advertising Factory supervision Sales commissions Depreciation, office equipment Indirect materials Depreciation, factory building Administrative office salaries Utilities, factory equipment Direct materials Insurance, factory Property taxes, factory $ 90,000 $ 40,000 $ 30,000 $ 15,000 $ 4,000 $ 5,000 $ 21,000 $ 1,000 $ 2,500 $105,000 $ 5,000 $ 7,000 What is the total fixed cost