Acme Ine. Incurs the following costs during May Sales expense $12,890 Administrative expense Direct labor 27,300 Plant depreciation Factory supplies 3,800 Indirect labor Advertising 4,100 Utilities Raw material used 19,300 80% of this amount relates to the factory. $22,800 7,500 9,300 11,309 Required: Calculate Acme's total manufacturing costs for May. Total manufacturing cost