Hackersome has the following costs for August. 

Sales consulting services $ 35,000 

Administrative building rent $ 5,000 

Factory electricity $ 500 

Administrative building utilities $ 600 

Advertising $ 3,000 Factory maintenance $ 14,000 

Factory equipment depreciation $ 25,000

Direct labor $ 30,000 Indirect labor $ 12,000 

Direct materials $ 10,500 

Accounting services $ 4,000 

What are the total production costs for august?