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During December, LP Products incurred the following cost:

advertising expense $10,000
general and administrative cost $ 9,000
property taxes on factory $ 6,000
insurance on factory building $ 2,400
material used in production $55,000
producion labor $47,000
quality control salary $ 6,000
production supervisor salary $ 8,000

From the information given above, what is the total indirect manufacturing cost?

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