Mini-Exercise 13-1 (Static) Total manufacturing costs LO 3, 4 Acme Inc. incurs the following costs during May: Sales expense $11,500 Administrative expense Direct labor 26,000 Plant depreciation Factory supplies 2,500 Indirect labor Advertising 2,800 Utilities Raw material used 18,000 *75% of this amount relates to the factory. $21,500 6,200 8,000 10,000* Required: Calculate Acme's total manufacturing costs for May. Total manufacturing cost