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

Sales commissions	$ 12,500
Direct labor	41,300
Indirect materials	16,900
Factory utilities	10,700
Indirect labor	15,200
Depreciation—office equipment	6,700
Direct materials	42,200
Corporate office salaries	44,200
Depreciation—factory equipment	9,200

Multiple Choice

• $63,400.

• $135,500.

• $93,300.

• $52,000.

• $154,700.