Acme Inc. incurs the following costs during May:

Sales expense	$13,400		Administrative expense	$23,400
Direct labor	27,900		Plant depreciation	8,100
Factory supplies	4,400		Indirect labor	9,900
Advertising	4,700		Utilities	11,900	*
Raw material used	19,900
*80% of this amount relates to the factory.

Required:

Calculate Acme’s total manufacturing costs for May.