During December, LP Products incurred the following cost:

During December, LP Products incurred the following cost:advertising expense $10,000general and administrative cost $ 9,000property taxes on factory $ 6,000insurance on factory building $ 2,400material used in production $55,000producion labor $47,000quality control salary $ 6,000production supervisor salary $ 8,000From the information given above, what is the total indirect manufacturing cost total indirect manufacturing cost =