Use the following data to compute total manufacturing costs for the month Sales commissions $13,400 Direct labor 41,200 Indirect materials 16,900 Factory utiliti 10,400 Indirect labor 15,100 Depreciation-office equipment 6.600 Direct materials 42,100 Corporate office salaries 44,100 Depreciation-factory equipment 9,100 0 O 100 $92.00 $53.900 $600