B. $85,000C. $155,000D. $130,000

Assume that a manufacturing company incurred the following costs: Direct labor $ 90, 090 Advertising $ 40, 000 Factory supervision $ 39, 090 Sales commissions $ 15, 000 Depreciation, office equipment $ 4, 090 Indirect materials $ 5, 090 Depreciation, factory building $ 30, 090 Administrative office salaries $ 1, 090 Utilities, factory equipment $ 2, 500 Direct materials $ 105, 000 Insurance, factory $ 9, 090 Property taxes, factory $ 7, 090 What is the total fixed cost? Multiple Choice O $135,000