All applicable Mini-Exercises are available in Connect Mini-Exercise Total manufacturing costs Acme, Inc., incurs the following costs during May: 13.1 LO 3, 4 Sales expense $11,500 Administrative expense $21.500 Direct labor 26.000 Plant depreciation 6.200 Factory supplies 2,500 Indirect labor 8,000 Advertising 2,800 Utilities 10.000 Raw material used 18,000 *75% of this amount relates to the factory Required: Calculate Acme's total manufacturing costs for May