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 $ 11,900 40,700 16,300 10,100 14,600 6,100 41,600 43,600 8,600 O $49,600. O $149,900. O $131,900. O $90,300. O $61,600