Acme, Inc., incurs the following costs during May:

Sales expense	$13,100		Administrative expense	$23,100
Direct labor	27,600		Plant depreciation	7,800
Factory supplies	4,100		Indirect labor	9,600
Advertising	4,400		Utilities	11,600	*
Raw material used	19,600
*80% of this amount relates to the factory.

Required:

Calculate Acmes total manufacturing costs for May.