the Total manufacturing cost is $43,500
Explanation:
The computation of the total manufacturing cost is shown below:
Total manufacturing cost is
= raw material consumed + direct labor cost + overhead cost
= ($6,000 + $21,000 - $7,500) + $(1,500 ×$9.60) + $9,600
= $19,500 + $14,400 + $9,600
= $43,500
hence, the Total manufacturing cost is $43,500