Compute the total manufacturing cost for a manufacturer with the following information for the month.

Raw materials purchased $ $36,000$

Direct materials used $62,750$

Direct labor used $12,400$

Factory supervisor salary $8,800$

Salesperson commissions $9,800$

Depreciation expense$$Factory building $3,700$

Depreciation expense$$Delivery equipment $3,700$

Indirect materials $1,250$