Suppose Company ABC incurred the following costs:

Direct labor $90,000

Advertising $40,000

Manufacturing Plant Supervisor Salary $35,000

Sales Commissions $15,000

Depreciation of administrative office equipment $4,000

Indirect Materials $5,000

Depreciation of manufacturing equipment $20,000

Administrative Staff Salary $1,000

Manufacturing Plant Electricity $2,500

Direct Materials $105,000

Manufacturing Plant Insurance $6,000

Property contributions, manufacturing facility $7,000

How much is the total manufacturing cost?

• $270,500
  • $200,000
• $265,500
• $330,000