- Direct Labour 29,400 - Purchase of raw materials 51,660 - Factory Management monthly salary...

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- Direct Labour 29,400 - Purchase of raw materials 51,660 - Factory Management monthly salary 12,600 - Monthly Repair factory (50\%); office (50\%) 5,040 - Advertising expense 37,800 - Factory Insurance 378 - The salesperson, salaries 21,000 - Rent for factory machinery 9,660 - Factory supplies 1,932 - Depreciation, office equipment 1) 470 - Depreciation, factory equipment 8,820 - Beg, Raw Materials 3,360 - Ending, Raw Materials 6,930 - Beg, Work-in-Process 4,200 - Ending, Work-in-Process 2,163 - Beg, Finished Goods 9,765 - Ending, Finished Goods 16,002 - Sales Revenue 1,050,000 Please Calculate the Total Manufacturing Cost

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