Compute the total manufacturing cost for a manufacturer with the following information for the month. Raw materials purchased Direct materials used Direct labor used Factory supervisor salary Salesperson commissions Depreciation expense-Factory building Depreciation expense-Delivery equipment Indirect materials $ 39,200 63,500 17,600 9,800 6,200 3,900 3,500 1,500 Total Manufacturing Cost is Computed as: Direct labor used in production Direct materials used in production Factory overhead used in production $ 17,600 63,500 Total manufacturing costs $ 81,100