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Q: Robin Company has the following balances for the current month: Direct materials used $ 15,000 Direct labor $ 23,000 Sales salaries $ 12,000 Indirect labor

Robin Company has the following balances for the current month: Direct materials used $ 15,000 Direct labor $ 23,000 Sales salaries $ 12,000 Indirect labor $ 3,000 Production manager's salary $ 6,000 Marketing costs $ 9,000 Factory lease $ 4,000 What is Robin's total manufacturing cost?

$38,000

$72,000

$21,000

$51,000

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