Use the following data to compute total manufacturing costs for the month:

Sales commissions	$ 11,600
Direct labor	40,400
Indirect materials	16,000
Factory utilities	9,800
Indirect labor	14,300
Depreciationoffice equipment	5,800
Direct materials	41,300
Corporate office salaries	43,300
Depreciationfactory equipment	8,300

Multiple Choice

• $48,400.

• $130,100.

• $147,500.

• $60,700.

• $88,800.