Acme Inc. Incurs the following costs during May: $12,900 Administrative expense 27,400 Plant depreciation Indirect labor Utilities Sales expense Direct labor Factory supplies Raw material used *75% of this amount relates to the factory. Advertising 3,900 4,200 19,400 Required: Calculate Acme's total manufacturing costs for May. Total manufacturing cost $22,900 7,600 9,400 11, 400*