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

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

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