Direct Labour 29,400 Purchase of raw materials 51,660 12,600 5,040 37,800 378 21,000 Factory Management monthly salary Monthly Repair factory (50\%); office (50%) Advertising expense Factory Insurance The salesperson , salaries Rent for factory machinery Factory supplies Depreciation , office equipment Depreciation , factory equipment Beg, Raw Materials 9,660 1,932 1,470 8,820 3,360 Ending, Raw Materials 6,930 Beg, Work-in-Process 4,200 2,163 Ending, Work-in-Process Beg, Finished Goods Ending, Finished Goods 9,765 16,002 Sales Revenue 1,050,000 Please Calculate the Total Manufacturing Cost