Acme Inc. incurs the following costs during May: Sales expense $12,100 Administrative expense Direct labor 26,600 Plant depreciation Factory supplies 3,100 Indirect labor Advertising 3,400 Utilities Raw material used 18,600 *80% of this amount relates to the factory. $22,100 6,800 8,600 10, 600* Required: Calculate Acme's total manufacturing costs for May. Total manufacturing cost $ 74,300 X