Answer:
Total manufacturing cost= $70,600
Step-by-step explanation:
Giving the following information:
Factory Utilities $1,400 
Indirect Materials Used $35,500
Property Taxes on Factory Building $6,700 
Indirect Labor Incurred $21,000 
Depreciation on Factory Equipment $6,000
Total manufacturing overhead is the costs incurred to make the product or service that is not direct material or direct labor.
Total manufacturing cost= $70,600