Suppose Company ABC incurred the following costs: Direct Labor Advertising Manufacturing Plant Supervisor Salary Sales commissions Depreciation of administrative office equipment indirect materials Depreciation of manufacturing equipment Administrative staff salary Manufacturing Plant Electricity $90,000 $40,000 $35,000 $15,000 $4,000 $5,000 $20,000 $1,000 $ 2.500 Direct materials manufacturing plant insurance Property contributions, manufacturing plant How much is the total manufacturing cost? $ 105,000 $6,000 $7,000