Compute the total manufacturing cost for a manufacturer with the following information for the month.
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

$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.

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