Which of the following is not an element of manufacturing overhead?

Factory repairmans wages.

Plant managers salary.

Product inspectors salary.

Sales managers salary.

Sunland Audio, Inc. manufactures speakers. An additional $1800 of raw materials was included in the overhead applied to production. During March, selected information is provided below for transactions and accounts:

Raw materials acquired for cash	$82800
Cost of direct materials used in production	81100
Costs to ship products to customers	900
Direct labor cost incurred	41200
Total manufacturing overhead incurred	25200
Raw materials inventory, beginning	3400
Raw materials inventory, ending	3300
Work in process inventory, beginning	12200
Work in process inventory, ending	14300

How much is cost of goods manufactured for March?

$145400

$147500

$147100

$146300