Acme Inc. incurs the following costs during May: Sales expense $11,800 Administrative expense $21,800 Direct labor 26,300 Plant depreciation 6,500 Factory supplies 2,800

Indirect labor 8,300 Advertising 3,100 Utilities 10,300 * Raw material used 18,300 *80% of this amount relates to the factory.

Required: Calculate Acmes total manufacturing costs for May.