During Year $2,$ Skip Company paid $$24,400$ for direct materials and $$10,400$ for production workers' wages. Lease payments and utilities on the production facilities amounted to $$15,400$ while general, selling, and administrative expenses totaled $$5,400.$ Based on this information, what is the total manufacturing cost?

Multiple Choice

$$55,600$

$$34,800$

$$25,800$

$$50,200$