The following cost information was obtained from Tomorrow, Inc. from the month of October, 2020:

Advertising costs

$4,500

Direct materials used

$41,850

Direct labor used

$19,155

Delivery costs

$1,450

Depreciationfactory equipment

$5,600

Depreciationoffice equipment

$2,950

Factory manager's salary

$4,650

Indirect materials used

$7,910

Main office salaries

$13,600

Raw Material Purchases

$45,920

Sales commissions

$3,750

Utilities - Factory

$3,025

Utilities - Main Office

$1,125

Total manufacturing costs for the firm for October, 2020 were:

a.$82,190

b.$61,005

c.$95,965

d.$86,265

e.$106,925