Acme, Inc., incurs the following costs during May: Sales expense Direct labor Factory supplies Advertising Raw material used *80% of this amount relates to the factory. $12,000 Administrative expense 26,500 Plant depreciation $22,000 6,700 8,500 10,500* 3,000 Indirect labor 3,300 Utilities 18,500 Required Calculate Acme's total manufacturing costs for May. Total manufacturing cost