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