Answer:
$78,500
Explanation:
Given;
Raw materials purchased = $32,400
Direct materials used = $53,750
Direct labor used = $12,000
Factory supervisor salary = $8,000
Salesperson commissions = $6,200
Depreciation expense—Factory building = $3,500
Depreciation expense—Delivery equipment = $2,200
Indirect materials = $1,250
Total manufacturing cost = $53,750 + $12,000 + $8,000 + $3,500 + $1,250
= $78,500
Depreciation expense—Delivery equipment and Salesperson commissions are elements of selling cost. Raw materials purchased is part of direct material cost.
