Costs incurred by co. over the year:
Insurance on Assembly Facility: $3,000
Cost of Hard drives installed in computers $50,000
Cost of Advertising $ 5,000
Wages to employees who assemble $100,000
Salary of Shop Supervisor 60,000
Depreciation on testing and assembly Equipment $4,000
Wages of Accountant $55,000
What is the amount of the indirect manufacturing costs for the year?