Acme Inc. incurs the following costs during May: Sales expense $12,200 Administrative expense Direct labor 26,700 Plant depreciation Factory supplies 3,200 Indirect labor Advertising 3,500 Utilities Raw material used 18,700 *75% of this amount relates to the factory. $22,200 6,900 8,700 10,700* Required: Calculate Acme's total manufacturing costs for May. Total manufacturing cost