Assume that a manufacturing company Incurred the following: Direct labor Advertising Factory supervision Sales commissions Depreciation, office equipment Indirect materials Depreciation, factory building Administrative office salaries Utilities, factory Direct materials Insurance, factory Property taxes, factory $ 90,000 $ 36,000 $ 35,000 $ 15,000 $ 3,000 $ 5,000 $ 20,000 $ 1,00d $ 2,500 $ 105,000 $ 6,000 $ 7,000 What is the total fixed selling and administrative cost