Acme, Inc., incurs the following costs during May:

Sales expense	$11,900		Administrative expense	$21,900
Direct labor	26,400		Plant depreciation	6,600
Factory supplies	2,900		Indirect labor	8,400
Advertising	3,200		Utilities	10,400	*
Raw material used	18,400
*75% of this amount relates to the factory.

Calculate Acme