Depreciation on factory equipment P 1,000 Depreciation on sales office 500 Advertising 7,000 Freight-out (shipping 3,000 Wages of production workers 28,000 Raw materials used 47,000 Sales salaries and commissions 10,000 Factory rent 2,000 Factory insurance 500 Materials handling 1,500 Administrative salaries 2,000 Based upon the above information, how much Was the manufacturing Cost incurred during the year?