Acme Inc. Incurs the following costs during May Sales expense $13,200 Administrative expense Direct labor 27,780 Plant depreciation Factory supplies 4,200 Indirect labor Advertising 4,500 Utilities Raw material used 19,700 *80% of this amount relates to the factory. $23, 200 7,900 9,700 11,700 Requlred: Calculate Acme's total manufacturing costs for May. Total manufacturing cost $ 80,900