Answer:
$14,611
Explanation:
The computation of the the total manufacturing cost is shown below:
= Direct material used + direct labor cost + manufacturing overhead cost
where,
Direct material used = $7,100
Direct labor cost = 181 direct labor hours × $27 = $4,887
And, the manufacturing overhead cost = 82 machine hours × $32 = $2,624
So, the total manufacturing cost is
= $7,100 + 4,887 + $2,624
= $14,611