Arturo Manufacturing Company provided the following information for the year 2012: 
What was the amount of manufacturing costs incurred during the year?
Definitions:
Traumatic Brain Injury
An injury to the brain caused by an external force, such as a blow to the head, that can result in temporary or permanent impairments in functions.
Learning Disability
A neurological disorder that affects a person's ability to read, write, speak, spell, or calculate, varying greatly among individuals and often co-occurring with other disabilities.
Process Model
A representation of a sequence of operations or activities, in either graphical or textual form, used to understand and analyze how processes work.
Cognitive Development
Refers to the process of growth and change in intellectual/mental abilities such as thinking, reasoning, and understanding over the course of a person's life.
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