Below are various costs incurred by the Garrett Company for the current month.

Direct Materials $$50,000$

Direct Labor $$20,000$

Factory supervisor salary $ $5,000$

Sales commissions $$10,000$

Indirect materials $ $1,000$

Advertising costs $ $2,000$

Depreciation on factory equipment $ $200$

Indirect labor $ $3,000$

What are Total Manufacturing costs?

Group of answer choices

$$91,000$

$$79,200$

$$81,200$

$$80,200$