Embassy Corporation produces apparel for the retail industry. Among the costs incurred during the month, were the following: Sales commissions $ 8,000 Raw materials $ 17,000 Depreciation on office equipment $ 6,000 Utilities at the factory $ 4,000 Direct labor $ 8,500 Maintenance costs at the plant $ 2,500 Rent for Corporate headquarters $ 15,000 of the costs provided above, what is the total of the costs that would be charged to production