Listed below are the total costs incurred for DownTheLine, Inc., a Soccer Ball manufacturer when 10,000 soccer balls are produced and sold during the month. The soccer balls sell for $20 each.

Variable Costs:
Shipping costs	$3,500
Logo imprinting on soccer balls	$100
Leather used in soccer balls	$14,500
Wages of assembly line workers	$28,000
Sales commissions	$1,000
Rubber used in soccer balls	$10,500
Fixed Costs:
Administrative salaries main office	$4,500
Advertising	$2,800
Depreciation - Factory equipment	$13,900
Factory Manager salary	$5,000
Factory rent	$8,000
Main office rent	$900
Repairs and Maintenance Factory	$1,400
Repairs and Maintenance Main office	$400

Calculate total manufacturing costs when production is 12,000 units

Group of answer choices

$92,020

$81,400

$97,680

$113,400

$94,500