Calculate the cost of the Geoffrey doll, specialty doll #106, and cradel using cost study conclusion.

corporate level chicago springfield total

Sales	$786,000	$125,400	$911,400
Direct labor	72,000	22,500	94,500
Direct materials	144,000	36,000	180,000
Manufacturing Overhead
Machine related	112,000		112,000
Plant management and facilities-related costs	33,333	6,667	40,000
Setup labor	13,333		13,333
Receiving and production control	60,000	3,000	63,000
Packaging and shipping	50,000	3,000	53,000
Total manufacturing overhead	$268,666	$12,667	$281,333
Selling, general, and administrative 296,650			296,650
Operating income (pretax)			$58,917