Acme Inc. Incurs the following costs during May: Sales expense Direct labor Factory supplies Advertising $12,900 Administrative expense 27, 400 Plant depreciation Indirect labor Utilities 3,900 4,200 19,400 Raw material used *75% of this amount relates to the factory. Required: Calculate Acme's total manufacturing costs for May. Answer is complete but not entirely correct. Total manufacturing cost 61,050 X $22,900 7,600 9,400 11, 400*