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O ns A manufacturing firm's costs were as follows: . Factory overhead - $126,000 . Depreciation of production plant - $10,400 . Admin expense -

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O ns A manufacturing firm's costs were as follows: . Factory overhead - $126,000 . Depreciation of production plant - $10,400 . Admin expense - $17,600 . Direct labour - $90,400 . Selling and distribution - $16,000 . Closing work in progress - $16,400 o Raw materials - $59,000 Opening work in progress was $4,000, and mark up is 25%. What is the factory cost of production

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