The Langston Company Manufactures Coats Required: Calculate the Total Manufacturing Cost for February

question 110

Essay

The Langston Company manufactures coats. Costs for February were as follows:
$$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 19,650 \\\hline \text { Direct labor } & 15,21 \\\hline \text { Factory insurance } & 950 \\\hline \text { Sales commissions } & 4,700 \\\hline \text { Corporate executive salaries } & 5,500 \\\hline \text { Factory supervisor salary } & 3,500 \\\hline \text { Indirect materials } & 1,920\\\hline \end{array}$$ Required: Calculate the total manufacturing cost for February.

---

Definitions:

Principal

The original sum of money borrowed in a loan or the initial amount invested, excluding any interest or dividends.

Testamentary Trust

A legal arrangement created as per the instructions in a will, allowing assets to be managed and distributed to beneficiaries after the grantor's death.

Living Person

An individual who is currently alive, as opposed to a deceased individual or a fictitious character.

Trustor

An individual or entity that creates a trust by placing assets under the control of a trustee for the benefit of a beneficiary.