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

Sales commissions	$ 12,000
Direct labor	40,800
Indirect materials	16,400
Factory utilities	10,200
Indirect labor	14,700
Depreciationoffice equipment	6,200
Direct materials	41,700
Corporate office salaries	43,700
Depreciationfactory equipment	8,700

Multiple Choice

• $61,900.

• $50,000.

• $150,700.

• $132,500.

• $90,800.