Wondrous Baking Co. had the following costs during the period: $3,200 $14,300 Direct materials: Direct labor: Indirect materials: Indirect labor: Bakery heating and lighting: Insurance on bakery: Advertising: $4,400 $2,100 $5,600 $800 $8,000 Calculate Wondrous Baking Co.'s manufacturing costs. $33,200 $46,100 $57,300