Use the following data to compute total manufacturing costs for the month: Sales commissions Direct labor Indirect materials Factory manager salaries Factory supplies Indirect labor Depreciation office equipment Direct materials Corporate office salaries Depreciation-factory equipment $12,800 41,600 17,200 9,200 11,000 8,300 7,000 42,500 44,500 9,500 $159,100. $139,300. $55,200. $96,800. $64,300