Problem - During December, LP Products incurred the following costs:
Advertising Expense $10,000
General & Administrative Costs $9,000
Property Taxes on Factory $6,000
Insurance on Factory Building $2,400
Material used in Production $ 55,000
Production Labor $47,000
Quality Control Salary $6,000
Production Supervisor Salary $8,000
Required - Calculate the total indirect manufacturing costs for December from the information given above.