Use the following data to compute total manufacturing costs for the month: Sales commissions Direct labor Indirect materials Factory utilities Indirect labor Depreciation-office equipment Direct materials Corporate office salaries Depreciation-factory equipment $ 11,800 40,600 16,200 10,000 14,500 6,000 41,500 43,500 8,500 Multiple Choice $149.100 O $61,300 O $49.200 $89,800 $131,300