1. Acme Incorporated incurs the following costs during July:
2. 
   
3. Sales expense$ 13,500
4. Administrative expense$ 23,500
5. Direct labor28,000
6. Plant depreciation8,200
7. Factory supplies4,500
8. Indirect labor10,000
9. Advertising4,800
10. Utilities12,000
11. 
    
12. *Footnote Raw material used20,000
13. *Footnote 75% of this amount relates to the factory.

1. Calculate Acme’s total manufacturing costs for July.
2.