After manufacture, sweatshirts are warehoused for sale to department stores. The following data is available for a one month period:

Deluxe Plain

Quantity produced 10,000 12,000

Direct materials $50,000 $48,000

Conversion Costs:

Cutting $22,000 | $10,000 $12,000

Sewing $22,000 | $10,000 $12,000

Printing $5,000 | $5,000 $0

Total $ 49,000 | $75,000 $72,000

How much does a Plain sweatshirt cost to manufacture?