Company Xis specialized in manufacturing computer chips. The following costs relate to the Month of January: direct materials $10,000, direct labor $20,000, variable manufacturing overhead cost $40.000, variable selling and administrative cost $35,000, fixed manufacturing overhead cost $3.000. fixed selling and administrative costs $2,000 What is the total manufacturing cost ($) for the month of January? a 73,000 6 72.000 110,000 d. 75.000 a e. 105,000