Acme Inc. incurs the following costs during May: Sales expense $11,600 Administrative expense Direct labor 26,100 Plant depreciation Factory supplies 2,600 Indirect labor Advertising 2,900 Utilities Raw material used 18,100 *80% of this amount relates to the factory. $21,600 6,300 8,100 10,100* Required: Calculate Acme's total manufacturing costs for May Total manufacturing cost