X Company, a manufacturer, incurred the following costs in 2020:

Product development costs $5,912

Factory supervisor salary 4,534

Advertising costs 4,890

Factory equipment rental 4,809

Direct materials 4,221

Direct labor 5,373

Factory supplies 4,006

Legal department costs 4,559

Purchasing department costs 5,604

Miscellaneous overhead 5,957

Q) What were total manufacturing costs in 2020?

A: $8,565 B: $10,446 C: $19,306 D: $20,965 E: $28,900 F: $49,865