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

Sales commissions	$	12,800
Direct labor		41,600
Indirect materials		17,200
Factory manager salaries		9,200
Factory supplies		11,000
Indirect labor		8,300
Depreciationoffice equipment		7,000
Direct materials		42,500
Corporate office salaries		44,500
Depreciationfactory equipment		9,500