Carr Company incurred the following costs for the month of August: Depreciation on Factory Equipment: $1,000

Depreciation on Sales Office Equipment $500

Advertising: $7,000

Wages of Production Workers: $28,000

Raw Materials Used: $17,000

Sales Salaries and Commissions: $10,000

Factory Rent: $2,000

Factory Insurance: $500

Materials Handling: $1,500

Administrative Salaries: $2,000

Objective: How much manufacturing cost was incurred during the month of August?