Arturo Manufacturing Company provided the following information for the year 2012: 
What was the amount of manufacturing costs incurred during the year?
Definitions:
Franchise Territory
a specified geographic area granted to a franchisee in which they have the rights to operate and market the franchisor's business.
Franchise Contract
A legal agreement granting someone the right to operate a business using the franchisor's brand, system, and support for a specified period.
Territory Determination
The process of defining geographic boundaries or areas for legal, administrative, or other purposes.
Implied Partnership
A partnership arrangement that is not formally expressed but is inferred from the conduct, relationship, and actions of those involved, indicating a mutual business operation.
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