Use the Following Data to Compute Total Manufacturing Costs for the Month

Multiple Choice

Use the following data to compute total manufacturing costs for the month: $\begin{array}{|l|r|}\hline\text { Sales commissions ....................... } & \$ 10,800 \\\hline \text { Direct labor } & 39,600 \\\hline \text { Indirect materials ......................... } & 15,200 \\\hline \text { Factory manager salaries } & 7,200 \\\hline \text { Factory supplies } & 9,000 \\\hline \text { Indirect labor } & 6,300 \\\hline \text { Depreciation-office equipment..................... } & 5,000 \\\hline \text { Direct materials .............. } & 40,500 \\\hline \text { Dorporate office salaries } & 42,500 \\\hline\text { Depreciation-factory equipment } & 7,500\\\hline \end{array}$

A) $141,100.
B) $125,300.
C) $45,200.
D) $84,800.
E) $58,300.