QS 14-8 Manufacturing cost flows c5 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 Total manufacturing cost is computed as: Direct materials used in production Direct labor used in production.... Factory overhead used in production* Total manufacturing costs. $32.400 53.750 12,000 8.000 6,200 3.500 2,200 1,250