Company assembles computers from components supplied by various manufactures. Listed below are the costs incurred by the company this year:
- Insurance on Assembly facility: $3,000
- Cost of hard drives installed in computers $50,000
- Cost of Advertising $5,000
- Wages of employees who assemble $ 100,000
- Salary of Shop Supervisor: $60,000
- Depreciation on testing and assembly Equipment $4,000
- Wages on Account $55,000
What is the amount of indirect manufacturing costs for the year?