Question 3 Manufacturing costs: Suppose you are given the following information for Daleks R Us, a toy manufacturer for the month of April:

Rental cost of factory equipment	$42,000
Factory utilities	$12,950
Direct materials used	$56,420
Direct labor used	$63,600
Indirect materials used	$2,100
Repairs and maintenance factory equipment	$7,910
Repairs and maintenance main office equipment	$6,450
Factory supervisors salary	$3,500
Main office managers salary	$2,950
Advertising costs	$2,080
Depreciation - Delivery truck	$1,700

Calculate the amount of total manufacturing costs during the month of April.