Assume that a manufacturing company incurred the following costs:What is the total fixed cost?Direct labor$ $90,000$Advertising$ $40,000$Factory supervision$ $33,000$Sales commissions$ $15,000$Depreciation, office equipment$ $4,000$Indirect materials$ $5,000$Depreciation, factory building$ $24,000$Administrative office salaries$ $1,000$Utilities, factory equipment$ $2,500$Direct materials$ $105,000$Insurance, factory$ $8,000$Property taxes, factory$ $7,000$Multiple Choice$$72,000$$$136,000$$$122,000$$$117,00$