Kind of confused on it$.$ Could you break it down?

$ 2,600 Depreciation on factory equipment Depreciation on sales office 700 Advertising 8, 600 Wages of production workers 32,500 Raw materials used 42, ooo Sales salaries and commissions 11, 600 Factory rent 3, 600 Factory insurance 700 Materials handling 3, 100 Administrative salaries 3, 600 Based upon this information, the manufacturing cost incurred during the month was: